2005 (3) TMI 668

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..... are manufacturer of plastic toys. They are sending the plastic granules for pulverization to their job worker M/s. Rapid Engineering Company Pvt. Ltd. Some of the toys manufactured by appellants are dutiable and some are exempted from duty. The department has issued show cause notice to the job worker demanding duty on the pulverized plastic granules on the ground that these are being used in the .....

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..... ethylene powder. The Commissioner (Appeals) has given finding that the appellants sent the inputs under 57F(2) challans and received the excisable goods on the said challans and had not discharged duty liability. Therefore the pleas of the appellant is not tenable. 2.Ms. Reena Khair, learned Advocate pleaded that neither any duty has been demanded from the appellants nor there is any finding gi .....

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..... of relevant facts on the part of the appellant, we hold that imposition of penalty by invoking Section 11AC and demand of interest under Section 11AB are unsustainable. In the light of the above, penalty imposed on the appellants in E/3681, 3679, 3680 and 3682/98-Bom. Under Rule 209A of the Central Excise Rules, 1944 cannot be sustained. She, therefore, pleads that since no duty has been confi .....

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