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TMI Blog2017 (5) TMI 1445X X X X Extracts X X X X X X X X Extracts X X X X ..... e tax with interest and also informed the competent official of Revenue, in this view of the matter, the show cause notice is bad and not tenable as no further amount either towards duty or interest was recoverable - appeal allowed - decided in favor of appellant. - E/1595 & 815/2008-EX[SM] - Final Order No. 70406-70407/2017 - Dated:- 31-3-2017 - Mr. Anil Choudhary, Member (Judicial) None ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 01/03/2003. LML Ltd. was not having Central Excise registration for carrying the said activity. In the course of search of M/s. Sachdeva Auto Centre, New Delhi who was authorised dealer/stockist of LML brand of auto parts, it was observed that they were getting spare parts under the cover of commercial invoice from LML Ltd.-Spare Part Division, Kanpur. Further, investigation was taken up, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... riate the same from the amount already deposited alongwith proposal to levy interest and further appropriate the same from the amount pre-deposited with further proposal to impose penalty. 3. The show cause notice was adjudicated on contest and the proposed demand confirmed and appropriated and further penalty was imposed on LML Ltd. of ₹ 1,25,197/- and taking into account the deposit of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ter, the show cause notice is bad and not tenable as no further amount either towards duty or interest was recoverable. In this view of the matter I set aside the impugned order and Appeal No. E/815/2008 filed by appellant LML is allowed and Appeal No. E/ 1595/2008 filed by Revenue is dismissed. The C.O. also stands disposed of. The parties will be entitled to consequential benefits in accordance ..... X X X X Extracts X X X X X X X X Extracts X X X X
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