2004 (1) TMI 691

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..... l Member) The appellants herein are manufacturers inter alia of Plastic Moulded Component Parts of Refrigerators falling under Chapter Heading 84 of the Schedule to the Central Excise Tariff Act, 1985. They sell their products for M/ s. Whirlpool of India Ltd. (hereinafter referred to as WIL) on payment of duty; WIL use them in the manufacture of refrigerators cleared on payment of duty and WI .....

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..... er Section 11AC and proposing recovery of interest under Section 11AB of the Central Excise Act, was issued; the Additional Commissioner dropped the proposal for penalty against both noticees; Ms order was reviewed and appeal filed before the Commissioner (Appeals) who directed recovery of interest and imposed penalty equal to the duty amount on the appellants; hence this appeal. 2. We have hea .....

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..... ustries order is reported in 2000 (37) RLT 703 (CEGAT-LB)=RET (L.B.-CEGAT)-1490=2000 (117) ELT 578. The Tribunal further held that penal action was not warranted when the issue was not free from doubt during the period under consideration. We also note that in the case of WIL itself, the penalty was set-aside on the above basis, by Final Order Nos. C-1/56-57/WZB/2001 dt 8.1.2001. The ratio of the .....

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