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TMI Blog2010 (3) TMI 646X X X X Extracts X X X X X X X X Extracts X X X X ..... , S/Shri S.S. Kang, Vice-President and S.K. Gaule, Member (T) Dr. Samir Chakraborty, Advocate, for the Appellant. Shri B.B. Agarwal, Jt. CDR, for the Respondent. [Order per : S.S. Kang, Vice-President]. - Heard both sides. 2. Appellant filed this Appeal against the impugned order. Order portion of the impugned order is reproduced below :- I direct the notice, M/s. Hindusthan Coca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onsidering the reply of the Appellant the adjudicating authority in the impugned order come to a conclusion that the Appellant paid duty through TR-6 Challans showing as Basic Excise Duty. However, from that amount Special Excise Duty is also paid. Commissioner's finding is that the entire exercise is revenue neutral. There is no fault on the part of the Appellant to evade payment of duty. 4. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enue also relied upon the same Board's Circular dated 26-6-1989 to submit that it is also mentioned in the Circular that credit as well as utilization thereof in respect of each of specified duties must be accounted for separately. This is necessary for the purpose of proper revenue accounting. The Revenue also relied upon the decision of the Tribunal in the case of Guala Closure (India) Pvt. Ltd. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (supra). In that case we find that the order was passed in view of the concession made by the assessee. In the present case there is no demand confirmed under Section 11A of the Central Excise Act. We find that the duty in question has been paid through P.L.A. The Commissioner of Central Excise in the impugned order held that it is a fact that amount of revenue involved in the said clearance has b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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