VINNY OVERSEAS PVT. LTD. Vs. CCE

JUDGEMENT

(1.) ALL these four appeals are filed against the same Order -in -Appeal, hence these are being disposed of by a common order.

(2.) APPEAL No.E/805/2007 is filed by the Revenue against the impugned order, only on the ground that the first appellate authority has erred in extending the benefit to the assessee of cum duty assessable value on the illicit clearances and also reduction of mandatory penalty as per the provisions of Section 11AC of Central Excise Act, 1944. Other three appeals are filed by the assessee and two individuals against the very same order, challenging upholding of demand of duty, interest thereof and penalties imposed.

(3.) HEARD both sides on the miscellaneous application.