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TMI Blog2014 (2) TMI 399X X X X Extracts X X X X X X X X Extracts X X X X ..... their Faridabad unit, which were fixing the goods with MRP sticker and were again paying the duty on the MRP of the goods - entire situation is Revenue neutral and no duty can be said to have been evaded by the respondents - Once the duty confirmation is not upheld, [though the duty paid by the respondents and availed as credit by the Faridabad unit has not been interfered with by the Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ared by them to their own spare parts division located at Faridabad. Said goods were cleared by them on payment of duty on the assessable value arrived in terms of provisions of section 4. There is no dispute about the correctness of the said assessable value adopted by the respondents in terms of section 4 of Central Excise Act. Subsequently, the duty paid by the respondents is available as credi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uestion are specified under Section 4A, initiated proceedings against them for confirmation of demand to the tune of Rs.1,14,40,699/-. It is seen that during the process of adjudication, the respondents deposited the above amount even before issuance of show cause notice and their Faridabad unit took credit of the same. While adjudicating the show cause notice, the Commissioner observed that thoug ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e notice and their Faridabad unit has availed the credit of the same. He is not allowing the refund of the said duty paid by them in Faridabad unit. As regards the penalty and interest, he had held inasmuch as there is no duty confirmation, imposition of penalty upon the respondents or confirmation of interest against them is not justified. The said order of the Commissioner (Appeals) is appealed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (Tri-Del)] 3 Jay Yuhshin Ltd. vs. CCE, New Delhi [2000 (119) ELT 718 (Tri-LB)] Once the duty confirmation is not upheld, [though the duty paid by the respondents and availed as credit by the Faridabad unit has not been interfered with by the Commissioner and rightly so], the question of imposition of penalty or confirmation of interest does not arise. The objection of the learned DR i.e. the i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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