2013 (12) TMI 450

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..... ondent : None PER : Ashok Jindal Revenue is in appeal against the impugned order wherein demands confirmed as per show cause notice have been dropped by the Ld. Commissioner (Appeals). 2. The brief facts of the case are that in the balance sheet for the period 1997-1998, 1998-1999, 1999-2000 the respondents have written off capital goods but not cleared from their factory. Revenue is of the vie .....

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..... e of goods/inputs/capital goods. Therefore, as the goods have not cleared from the factory, duty is not payable. We, further find that whatever inputs cleared by the respondents they have paid duty on the same capital goods/inputs. In these circumstances, we do not find any merit in the Revenue's appeal. Therefore, we do not find any reasons to interfere with the impugned order, the same is upheld .....

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