2007 (1) TMI 314

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..... ellants are engaged in the manufacture of machines and machinery. During the investigation, it was found that they have cleared some parts as free replacement to their buyers on free of cost basis on delivery challans and no price was recovered nor any duty was paid nor any central excise invoice was issued. It is the appellant s contentions that they were under bona fide belief that once such par .....

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..... the case of Sony India Limited v. CCE, Delhi, 2004 (167) E.L.T. 385 (S.C.) where plea of bona fide belief was not accepted and penalty equal to duty imposed was upheld. 3. I have carefully considered the submissions. I find that in this case the goods have been cleared after proper accountal by the appellant and since they were cleared free of cost as free replacement during warranty period the .....

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