2019 (4) TMI 1070

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....i S. Mukhopadhyay, Suptd. (A. R.) for the Revenue ORDER PER CORAM The present appeal is against the Order-in-Appeal No. 67-68/JSR/2009dated 30/06/2009. The appellant is engaged in the manufacture of various Motor Vehicles Parts and Accessories falling under chapter 87 of the Central Excise, Tariff Act, 1985. 2.For the manufacture of such components, their customer, viz. M/s Tata Motors....

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....dhyay, Ld. DR. 4. The Ld. DR submitted that the issue had already come up before the Tribunal in respect of several other manufacturers who were similarly placed. The issue was decided by the Tribunal vide its final Order No. A-1263-1347/KOL/2008 dated 16/12/2008 in which the demand was upheld within the normal time limit. 5. We have carefully considered the record of case and the Tribunal o....

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....ed confirmation of the demands for the normal period holding that the escapement of duty has arisen on account of ignorance of law on the part of the Assessees as well as the Departmental Authorities alike, there is also no justification for imposition of penalties on any of the Respondents. The interest on duty applicable for the normal period of demand would, however, be payable in accordance wi....