2009 (4) TMI 613 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, New Delhi, under the citation 2009 (4) TMI 613, heard an appeal by the Department against an order by the Commissioner (Appeals) demanding duty and imposing a penalty, which was set aside. The respondent had done job work for M/s. Goldwin Technologies (P) Ltd., and the original authority claimed that some supplies were sent without payment of duty. The respondent explained that the quantities covered by three challans were related to consignments short-supplied earlier, which was accepted by the Commissioner (Appeals). Another issue was the treatment of miscellaneous income as sale of goods, which was also set aside. A show cause notice was issued based on an audit objection, but the Commissioner (Appeals) found no valid reason to interfere with the original order. Consequently, the appeal by the Department was rejected. The demand for duty and penalty was overturned due to lack of reliable evidence and investigation, and the Commissioner (Appeals) accepted the respondent's defense regarding short-supply and miscellaneous income. The order of the Commissioner (Appeals) was upheld by the Appellate Tribunal CESTAT, New Delhi.