2007 (10) TMI 263

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..... N. Sinha Mahapatra, Advocate, for the Appellant. Y. S. Loni, JDR, for the Respondent. [Order per Chittaranjan Satapathy, Member (T)]. - Heard both sides in respect of S.T. Appeal No. 57/07 filed by M/s. MCC PTA India Corpn. Pvt. Ltd. and also in respect of S.T. Appeal No. 59/07 filed by the Department for enhancement of penalty against the same impugned order. The impugned demand relates t....

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....1 (Tri.-Mumbai); (iii) Commr. of Central Excise, Noida v. Motherson Auto Component Engg. Ltd. - 2006 (3) S.T.R. 653 (T) = 2005 (186) E.L.T. 96 (Tri.-Del.); (iv) Yamaha Motors (I) Pvt. Ltd. v. Commr. of Central Excise, Delhi IV - 2006 (3) S.T.R. 665 (T) = 2005 (186) E.L.T. 161 (Tri.-Del.). 2. We find that the above cited case laws clearly apply to the appellants' case at hand. In the absen....