9911796707
TMI Blog2008 (6) TMI 447X X X X Extracts X X X X X X X X Extracts X X X X ..... Koka, SDR, for the Respondent. [Order per : T.K. Jayaraman, Member (T)]. These appeals have been filed against the Orders-in-Appeal No. 74/2006-C.E., dated 19-12-2006 and 35/2005 dated 11-4-2005 passed by the Commissioner of Central Excise, Bangalore-III Commissionerate, Bangalore 2. Shri Naveen Kumar, the learned Advocate, appeared on behalf of the appellants and Smt. Sudha Koka, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce sheet which is a public document, suppression cannot be alleged. The following case laws are relied on : (a) Kirloskar Oil Engines Ltd. v. CCE - 2004 (178) E.L.T. 998 (T) (b) Hindalco Industries Ltd. v. CCE- 2003 (161) E.L.T. 346 (T) (c) Martin Harris Laboratories Ltd. - 2005 (185) E.L.T. 421 (T) 6. The learned Advocate stated that in fact there was no work in progress and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) Ltd. - 2005 (122) ECR 443 (T) 8. Further, it was submitted that in the appellant s own case, it was held that credit automatically lapses and demand cannot be sustained- 2007 (209) E.L.T. 229 (T). 9. The learned Departmental Representative stated that when the appellant opted for SSI Exemption in the beginning of the year, a declaration to the department was submitted to the effect that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alled credit attributable to the work in progress. This Tribunal in the party s own case had held that when the credit lapses at the end of the financial year, there is no question of demanding any duty. The ratio of the above case is squarely applicable. In the said decision in Para 5 the following observations were made. 5. I have gone through the records of the case carefully. In the present ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er arises. In these circumstances, the duty of Rs. 2,03,956/- and levy of penalty are not warranted. The appeal and the stay application are allowed with consequential relief. 11. In view of the above following the ratio of the above decision, we set aside the demand of duties. Once the duties are set aside, there is no question of imposition of any penalty. Hence, the appeals are allowed with ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
