2008 (10) TMI 506

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... relevant facts of the case, in brief, are that the Respondents are engaged in the manufacture of Marble Slabs Tiles classifiable under Sub-heading No. 2504.21 and 2504.31 of the Schedule to the Central Excise Tariff Act, 1985. On scrutiny of the records, it was found that the Respondent cleared old blades vide their commercial Bill No. 429 dated 20-1-2001 and Bill No. 154 dated 5-11-1999. It ha .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e of old and used capital goods. The goods were cleared under the cover of commercial bills. In view of that, I find that penalty under Section 11AC of the Act is not warranted. Therefore, I do not find any reason to interfere the order of the Commissioner (Appeals). Accordingly, the appeal filed by the Revenue is rejected. (Order dictated pronounced in open Court on 20-10-2008) - - TaxTMI .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X