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TMI Blog2019 (6) TMI 7X X X X Extracts X X X X X X X X Extracts X X X X ..... pellant has paid-up the duty along with interest - HELD THAT:- The goods were subject to leviability of duty only after 09.05.2006. The period involved in the appeal is May, 2006 to March, 2007 and it can be seen that this was transitional period, wherein, the goods were subject to duty and appellant was put with a new burden to pay of Central Excise Duty. It can be understood that the omission to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... For the Respondent Shri Jagan Babu, AC (AR) ORDER Per Bench: Brief facts are that the appellants are manufacturers of Wooden Crates and holders of Central Excise registration. Based on intelligence that the appellants have received certain consumables free of cost from their customers, namely, M/s. Saint Gobain Glass India Ltd., and have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mitted that on being pointed out by the officers of Revenue, the appellant had discharged the entire duty liability on 22.03.2010. The non-inclusion of free materials was only due to ignorance of the appellants. The said goods were not subject to duty till 09.05.2006. When they came to realize that the said free supplies have also to be included in the assessable value for discharging excise duty, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y equal penalty imposed under section 11AC of the Central Excise Act, 1944. It is seen that after the visit of the Unit, the appellant has paid-up the duty along with interest. The goods were subject to leviability of duty only after 09.05.2006. The period involved in the appeal is May, 2006 to March, 2007 and it can be seen that this was transitional period, wherein, the goods were subject to dut ..... X X X X Extracts X X X X X X X X Extracts X X X X
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