3. For the above proposition, learned advocate relied upon the Tribunals judgments in the case of CCE Daman Vs., Wackhardt Ltd. 2009 (241) ELT 114 (Tri-Ahmd.
Inasmuch as in the present 2 appeals filed by the assessee, entire period is covered by the above circular, by following the ratio of the above decision, we set aside the duty confirmation and penalty imposed upon the appellants and allow both the appeals filed by them.