2011 (1) TMI 1077

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..... he determination of the said question is excluded under Section 35(G) of the Act, the revenue has to prefer an appeal to the Apex Court under section 35(L) - Appeal is rejected - C.E.A. No. 92 of 2010, - - - Dated:- 27-1-2011 - N. Kumar and Ravi Malimath, JJ. Shri Y. Hari Prasad, Advocate, for the Appellant. [Judgment per : N. Kumar, J.]. This appeal is by the revenue challenging .....

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..... le. Therefore, the differential duty needs to be demanded along with interest and penalty. The said finding of the Assistant Commissioner was set aside by the Commissioner of Central Excise (Appeals) relying on four judgments of the tribunal wherein it has held that the phrase as such means capital goods not used and therefore, the payment of duty on the transaction value of the used capital goo .....

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