2008 (7) TMI 360

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....oposed the following three questions. (i) Whether the Tribunal was justified in extending the benefit of doubt to the respondents and in holding despite the evidence that the case would not be equated with that of clandestine removal and whether the Tribunal has erred in law in upholding the setting aside of penalty under Section 11AC of the Central Excise Act, 1944? (ii) Whether the Tribunal wa....

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....ir Conditioner Window Type, (b) Room Air Conditioner Split Type, (c) Split Air-conditioner Part Highwall Mount cooling unit, (d) Split Air-conditioner Part Condensing Unit, (e) Split Air-conditioner Part Floor Model, (f) Air-conditioning Sub-assembly, (g) Air-conditioning Spare Parts, falling tinder Chapter Sub-Heading No. 8415.00 of the Central Excise Tariff Act, 1985. 6. Vide a further d....

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....e Rules. 8. The respondent mentioned in respect of "Parts" the type of duty as only Basic Excise Duty whereas in respect of complete machine, they have mentioned both Basic Excise Duty and Special Excise Duty. The respondent cleared Air-conditions of various types as mentioned in the show cause considering the submissions advanced by the learned advocate for the petitioners, issue Notice returnab....

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....ant revenue that respondent assessee had clandestinely removed split air conditioners by showing them as parts of air conditioners and had wrongly read the notification. The duty, which was levied, was accompanied by penalty levied under Section 11AC of the Central Excise Act, 1944. 4. The respondent assessee carried the matter in appeal before the Commissioner (Appeals), who while upholding the ....