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TMI Blog2018 (2) TMI 1102X X X X Extracts X X X X X X X X Extracts X X X X ..... on of the Larger Bench of the Tribunal in the case of INDICA LABORATORIES PVT. LTD. Versus COMMISSIONER OF C. EX., AHMEDABAD [2007 (5) TMI 19 - CESTAT,AHMEDABAD] - there is a case for setting aside the penalty imposed under section 11AC - appeal allowed - decided in favor of appellant. - E/185/2009 and E/109/2010 - 43123-43124/2017 - Dated:- 12-12-2017 - Ms. Sulekha Beevi C.S., Member (Judicial ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed refund of duty paid on the free supply of biscuits. Adjudicating authority, however, rejected the refund claim on the ground that the same is assessable to duty in terms of section 4A of the Act. On appeal, Commissioner (Appeals) upheld the order of the lower authority vide order dated 28.11.2008. Hence, appellant has filed Appeal No.E/185/2009. 2. As fall out of the refund claim, the depart ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the duty confirmed. However, set aside the penalty under Rule 25 of the Rules. Hence appellant has filed Appeal No.E/109/2010. 3. Today, when the matter came up for hearing, on behalf of the appellant, ld. counsel Shri Hari Radhakrishnan submits that they are not contesting the rejection of refund claim as also the demand / appropriation of the duty demand already paid in respect of biscuits su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5. Heard both sides and perused the records. 6. The appellants are not contesting the denial of refund in respect of Appeal No.E/185/2009 and demand of duty / appropriation of the demand in respect of appeal No. E/109/2010. They are only seeking relief from penalty imposed under section 11AC. We find merit in the contention made by the ld. counsel in this regard. Discernibly, the issue per se ..... X X X X Extracts X X X X X X X X Extracts X X X X
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