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TMI Blog2008 (5) TMI 552X X X X Extracts X X X X X X X X Extracts X X X X ..... al products shall pay an amount equal to the duty of excise which is leviable on such goods at the rate applicable to such goods on the date of such removal and on the value determined on such goods under sub-Section (2) of Section 3 or Section 4 or Section 4A of the Act, as the case may be - respondent did not clear the capital goods, as such and therefore Rule 3(4) of the Rules cannot be invoked ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ority confirmed the demand of duty along with interest and imposed penalty of equal amount. Commissioner (Appeals) set aside the adjudication order and allowed the appeal of the Respondent. Hence, the Revenue filed this appeal. 2. The learned DR on behalf of the Revenue reitereats the grounds of appeal. He submits that the Respondent cleared the complete machine, and therefore Rule 3(4) of the R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... period August 1995 to November 1995 and March 1998. It is seen from the notice that the Respondent cleared one old and used complete lamination plant and twelve old and used looms on payment of duty on such transaction value under Section 4 of the Central Excise Act, 1944. The learned DR contended that the Respondent cleared the complete plant and looms which may be treated as removal as such. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oods at the rate applicable to such goods on the date of such removal and on the value determined on such goods under sub-Section (2) of Section 3 or Section 4 or Section 4A of the Act, as the case may be. I find that the respondent did not clear the capital goods, as such and therefore Rule 3(4) of the Rules cannot be invoked. So, I do not find any merit in the appeal of the Revenue. Accordingly, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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