9911796707
TMI Blog2011 (4) TMI 795X X X X Extracts X X X X X X X X Extracts X X X X ..... Aero Industries Vs. CCE Vapi [2004 (6) TMI 13 - CESTAT, MUMBAI] wherein held that the said products are classifiable to pay duty u/s 4A - Hence, the Tribunal, while confirming duty has observed that the assessee being a SSI, can be granted benefit of interpretation of classification and Section 11AC is not invocable - However, the violation of the rules has been upheld, inasmuch as the correct du ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal relates to the appellant s product Baygon All Insect Killer and Baygon Flying Insect Specialist falling under Chapter Sub Heading No.3808.10. The said product was cleared by the appellant by paying duty on the assessable value arrived in terms of Section 4 of Central Excise Act, 1944. As per the Revenue, the said product are mosquito repellant and as such in terms of Notification No.13/2002 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of classification and Section 11AC is not invocable. However, the violation of the rules has been upheld, inasmuch as the correct duty was not arrived at and paid, thus calling for penalty under Rule 173Q(1) (erstwhile). As such, the Tribunal has set aside the penalty under Section 11AC but imposed penalty under Rule 173Q(1). 3. Shri J.S. Negi, learned SDR appearing for the Revenue submits that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Central Excise Rules, 2002. Separate penalties of Rs.25,000/- and Rs.15,000/- imposed upon Shri Bhogilal L. Patel, Proprietor and Shri Shankarbhai J. Patel, Manager cum Authorised Signatory respectively imposed under Rule 26 of Central Excise Rules, 2002 are set aside, inasmuch as the issue involved is of interpretation of law. 6. All the three appeals are disposed off in above manner. (Dictat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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