2017 (3) TMI 1133

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..... s ‘Video Games’ and consequently held that they are not covered by the N/N. 06/2006-CE dated 01.03.2006 - In the absence of any evidence on record that non-educational CD-ROMs containing journal, periodicals (magazines) or news paper are CD-ROMs of ‘Video Games’, the benefit of doubt goes to the assessee - benefit of notification allowed - demand set aside - appeal allowed - decided in favor of ap .....

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..... hey are not paying duty. It was further pointed out that manufacturing/ replicating of CD ROM were not of Educational nature and therefore they are not eligible for the benefit of notification and has voluntarily agreed to pay sum of ₹ 3,25,000/-. Thereafter, a Panchnama was drawn and show cause notice was issued to the respondent-assessee to demand duty on CD-ROMs cleared by the assessee. S .....

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..... uestion were drawn. During the course of investigation, Shri Surendra Wadhwa, Director has categorically submitted that they are manufacturing/ replicating CD-ROMs of educational nature. However, it was presumed by the authority below that the CD-ROMs are containing Video Games, which is not correct. He further submitted that the Revenue is relying on the details given by the assessee with regard .....

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..... plicating VCD, CD-ROMs containing books of educational nature as well as non-educational nature which is in the form of Video Games. Therefore, the appellant is not entitled for the benefit of Notification No. 6/2006-CE dated 01.03.2006. However, he fairly agrees that no samples were drawn by the department during investigation. 5. Heard both sides. On careful consideration of the submissions m .....

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..... ion. In the absence of any evidence on record that non-educational CD-ROMs containing journal, periodicals (magazines) or news paper are CD-ROMs of Video Games , the benefit of doubt goes to the assessee. In these circumstances, we do not find merit in the impugned order demanding duty along with interest and imposing penalty on the assessees and the same is set-aside. 6. In view of the above, .....

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