2009 (12) TMI 350

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..... nt. [Order]. - Heard both sides. 2. Shri M. Karthikeyan, ld. Consultant appearing for the appellants submits that two issues are involved in this appeal. The first issue is regarding payment of duty, interest and penalty in respect of some perfumes cleared by the appellants as sample on which duty was not paid under the mistaken belief that the same were exempt. He states that the appellants are .....

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..... lly hazardous and hence, the same is mixed with other obsolete inputs and is sold as a cleaning solution on which excise duty is paid for a lower value which it fetches. The Department has demanded differential duty equal to the difference between the amount of credit taken on DEP and the amount of duty paid on cleaning solution. He prays for setting aside of duty demand, interest and penalty in r .....

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..... n of penalty equal to the duty amount is set aside and the matter is remanded for the limited purpose of re-determining the penalty amount in the light of the above cited decisions of both the High Courts. 6. As regards the second demand of Rs. 46,468/-, considering the fact that the appellants are using the impugned input material DEP for the intended purpose of cleaning the vessel and hence the .....

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