2020 (9) TMI 482

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....d the appeals of the respondents by setting aside the Orders-in-Original passed by the lower authority. The details of the said 11 appeals are as under:- Sr. No. Appeal No.  Duty involved Penalty involved Order-in-Original No. & Date 1 C/88586/13 1,80,607 1,80,607 24/2006-07 dated 20.08.2007 2 C/88590/13 4,89,432 4,89,432 25/2006-07 dated 20.08.2007 3 C/88592/13 3,78,410 3,78,410 26/2006-07 dated 20.08.2007 4 C/88593/13 4,52,921 4,52,921 27/2006-07 dated 20.08.2007 5 C/88594/13 2,96,352 2,96,352 28/2006-07 dated 20.08.2007 6 C/88595/13 4,72,166 4,72,166 23/2006-07 dated 20.08.2007 7 C/88596/13 4,71,247 4,71,247 36/2007-08 dated 31.12.2007 8 C/88597/13 2,03,838 2,03,838 ....

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....ed during the course of manufacture of Absorbent cotton and subsequently cleared. On these allegations, periodical show-cause notices were issued to the assessee from time to time and after following the due process, the original authority confirmed the demand. Aggrieved by the said order, the assessee filed appeals before the Commissioner (Appeals), who allowed the appeal and set aside the order passed by the original authority. Hence, the present appeals. 3. Learned AR for the Revenue submitted that the impugned order is not sustainable in law as the same has been passed without properly appreciating the facts and the law. He further submitted that the customs duty amount of Rs. 1,80,607/- demanded for the period February, 2006 which has....

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....assessee relying upon the ratio of the CESTAT's decision in the case of Synergies- Dooray Automotive Ltd. Vs. Commissioner of Central Excise, Visakhapatnam-I - 2008-TIOL-682-CESTAT-Bang, which is fully applicable to the facts of the present case. He further submitted that the Department challenged the decision of Synergies- Dooray Automotive Ltd. (supra) before the Hon'ble High Court of Andhra Pradesh and the said appeal has been withdrawn from the Hon'ble High Court. Learned C.A. further relied upon the following decisions: - (a) Collector of Central Excise, Hyderabad Vs. Vazir Sultan tobacco Co. Ltd. - 1996 SCC (3) 434. (b) Wallace Flour Mills Co. Ltd. Vs. Collector of Central Excise - 1989 SCC (4) 592 (c) C.T. Cotton Yarn L....