2015 (10) TMI 1218

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..... 11AC - Held that:- Commissioner (Appeals) passed the order following the decision of the Tribunal in the case of Vinayaka Mosquito Coil Manufacturing Co. Vs CCE Bangalore - [2004 (8) TMI 179 - CESTAT, BANGALORE]. The Larger Bench of the Tribunal in the case of Indica Laboratories Pvt.Ltd Vs CCE Ahmedabad [2007 (5) TMI 19 - CESTAT,AHMEDABAD], held that the decision of the Tribunal in the case of V .....

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..... usal of the records, we find that the Respondents cleared the Pharmaceutical items and paying duty on MRP under Section 4A of the Central Excise Act, 1944. The dispute relates to the clearance of free supplies to the wholesale dealers and the distributors, where they have not paid any Excise duty. The Adjudicating authority confirmed the demand of duty alongwith interest and imposed penalty of equ .....

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..... removal of excisable goods. 4. In view of that, the impugned order cannot be sustained. The learned Advocate submits that there is no suppression of facts with intent to evade payment of duty and the issue is decided by the the Larger Bench and therefore, imposition of penalty under Section 11AC of Central Excise Act, 1944 cannot be sustained. He relied upon the decision of the Tribunal in the c .....

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