2009 (6) TMI 860

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..... Revenue against order-in-appeal No. 43-CE/LKO/07, dated 26-4-07 passed by CCE (Appeals), Lucknow by which the Commissioner (Appeals) while confirming the duty demand against the respondent set aside imposition, of penalty under Section 11AC. 2. None appeared for the respondent. Heard the learned Departmental Representative, Shri S.N. Srivastava, who pleaded that the respondent are manufacturer o .....

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..... , that from the records it does not appear that the interest had also been paid prior to the issue of show cause notice and that the Commissioner (Appeals) s reliance on the Karnataka High Court s judgment in the case of Shri Krishna Pipe Industries reported in 2004 (165) E.L.T. 507 and Mumbai High Court s judgment in the case of Gauram Mercantile Ltd. reported in 2005 (190) E.L.T. 11 (Bom.) is no .....

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..... rential value of the goods cleared as free gifts or free replacement. The assessee had paid duty on lesser value than the value on which they were required to pay under some wrong impression. Therefore, this cannot be said to be a case where the condition, for invoking Section 11AC are present. In view of these circumstances, I hold that this case does not call for imposition of penalty under Sect .....

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