2018 (9) TMI 1490

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..... h differential duty, where it was held that There is no justification for inclusion in the assessable value, the VAT amounts paid by the assessee using VAT 37B Challans. The cases of both the appellants in the present appeals, stand decided in favour of the appellants - Once the demands for differential duty have been set aside, there is no justification for penalties which are also to be set a .....

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..... l Excise duty along with interest and also 50 per cent penalty. Revenue challenged such findings only with reference to the penalty, before the Commissioner (Appeals). Vide the impugned orders, the Commissioner (Appeal) decided the issue of penalty in favour of Revenue. Aggrieved by the decisions the present appeals have been filed. 2. In this connection heard Shri G.G. Gupta, Ld. Advocate for .....

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..... in-Appeal no longer survives, the present appeal is also required to be allowed in favour of the appellants. 4. The Ld. DR reiterated the findings in the Order-in-Appeal. 5. The dispute in the present case is regarding the demand of differential Central Excise duty by including the VAT subsidy amounts received by the appellants from the Rajasthan Government. The Tribunal, vide the Final Orde .....

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