2007 (6) TMI 433

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..... ts which has gone into the finished goods which stand diverted is not sustainable. A composite penalty under different sections of the Customs Act and Central Excise Act together cannot be sustained. The penalty imposed on the company is not sustainable. Appeal allowed - decided in favor of appellant. - E/275/2006 - A/1263/2007-WZB/Ah'bad - Dated:- 1-6-2007 - Shri M. Veeraiyan, J. REP .....

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..... , and Section 11AC of the Central Excise Act. 4. Learned Advocate contends that a combined penalty under both, Customs Act and Excise Act without segregating the same cannot be upheld as held in the case of Mahindra Ugine Steel Co. Ltd. Ors. v. CCE, Pune, reported in 2007 (211) E.L.T. 73 (Tribunal) = 2007 (80) R.L.T. 55 (CESTAT-Mum.). He also submitted that inasmuch as the duty on the finished .....

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