2010 (4) TMI 489

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..... rder]. - After admitting the appeal as a legal question is involved, and after granting the prayer for waiver of pre-deposit of interest and penalty of Rs. 10,000/-, I proceed to hear and decide the appeal itself at this stage with the consent of both sides as the issue lies within a narrow compass. 2. Demand of Rs. 1,00,81,579/- raised against the assessees has been dropped by the Commissioner o .....

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..... he excise authorities under Rule 8 of the CENVAT Rules 2004 and that the movement to their sister unit for storage is to be treated as a removal in terms of Rule 4(5) which does not require prior permission, as Rule 8 specifically covers removal of goods as such, for the purpose of storage. I therefore hold that penal action is warranted. However, having regard to the fads and circumstances of the .....

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