2018 (11) TMI 1030

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....the appellant Shri NN Prabhudesai, Superintendent (AR) for the respondent ORDER Per: Dr. D.M. Misra This is an appeal filed against Order-in-Appeal No: VSK/4/Th-I/2010 dated 11/01/2010 passed by the Commissioner of Central Excise (Appeals), Mumbai Zone - I. 2. Briefly stated, the facts of the case are that the appellant are engaged in the manufacture of aerated water falling under C....

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....ved by the said order, they filed an appeal before the Learned Commissioner (Appeals), who, in turn rejected their appeal. Hence, the present appeal. 4. The Learned Advocate for the appellant submits that there was no intention, whatsoever, in claiming deduction of the excess amount of sales tax, octroi duty paid by the appellant at the time of its clearance to their sister concern during the r....

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....at therefore, larger period of limitation has rightly been invoked and penalty equal to the duty short-paid was imposed under Section 11AC of Central Excise Act, 1944. 6. Heard both the sides and perused the records. 7. We find that, admittedly, during the period April 2001 to February 2003 the appellant had cleared 'post mix canisters' manufactured by them to their related company claiming ....