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TMI Blog2011 (1) TMI 19X X X X Extracts X X X X X X X X Extracts X X X X ..... led by the revenue challenging the order passed by the Customs, Excise and Service Tax Appellate Tribunal allowing the appeal filed by the assessee and granting him the relief in the matter of payment of Central Excise duty. 2. The assessee is a manufacturer of Rural Automotive exchanges and parts thereof. They cleared 900 numbers of FRS 120 with all accessories to M/s. Midas Communication Techno ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ection 11AC of the Act. The appeal preferred by the assessee came to be dismissed. Against the said order they preferred an appeal to the Tribunal. The Tribunal held in the first instance the assessee was not liable to pay any excise duty at all as the goods cleared to 100% EOU are exempted from payment of Central Excise vide notification dated 22/2003. By mistake the assessee had paid the said du ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the assessee committed a lapse in not complying with the said legal requirement. In those circumstances, the Tribunal was not justified in interfering with the orders passed by the Commissioner of Appeals as well as the assessing officer and, therefore, he submits a case for interference is made out. 4. Per contra, the learned counsel for the assessee supported the impugned order. 5. From t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hey were also in possession of CT3 certificates. When these facts are not in dispute, though there is no liability on the part of the assessee to pay excise duty, the proceedings initiated against the assessee claiming excise duty was without jurisdiction. The order demanding duty as well as penalty is also one without jurisdiction. Therefore, the Tribunal was justified in setting aside the said o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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