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TMI Blog2010 (2) TMI 573X X X X Extracts X X X X X X X X Extracts X X X X ..... EPRESENTED BY: Shri V.M. Doiphode, Advocate, for the Appellant. Shri Raja Ram, JDR, for the Respondent. [Order]. - This appeal is directed against the Order-in-Appeal No. 186/2008 dated 1-10-2008, passed by the Commissioner of Central Excise (Appeals), Mangalore 2. The relevant facts of the case for consideration are that the appellant had cleared goods for home consumption vide Invoice No. 313 dated 16-12-2005 and Invoice No. 333 dated 3-1-2006 and duty was not paid on such removal in terms of Rule 8 of Central Excise Rules, 2002. The appellant had contented that the goods removed under the cover of the above said invoices were subsequently returned to the factory in the same month and therefore, duty was not paid in terms of Ru ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t is admitted that the duty liability has to be discharged and credit of such duty liability is taken once the goods are received back under Rule 16 of the Central Excise Rules, 2002. It is the submission that imposition of penalty under Rule 25 is not sustainable as the appellant has not violated any of the provisions of the Central Excise Rules, 2002. 6. The learned JDR, on the other hand, submits that it was for the appellant to pay duty and take credit under Rule 16 of the CER. He reiterates the findings of the Commissioner (Appeals). 7. I have carefully considered the submissions made at length, by both sides and perused the records. It is undisputed facts that the appellant had invoiced and cleared the goods for home consumption v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndsari sugar factory, the person who procures such molasses, whether directly from such factory or otherwise, for use in the manufacture of any commodity, whether or not excisable, shall pay the duty leviable on such molasses, in the same manner as if such molasses have been produced by the procurer. *[(3)* 4. Notwithstanding anything contained in sub-rule (1), (4) Commissioner may, in exceptional circumstances having regard to the nature of the goods and shortage of storage space at the premises of the manufacturer where the goods are made, permit a manufacturer to store his goods in any other place outside such premises, without payment of duty subject to such conditions as he may specify." 9. It can be seen from the above reprodu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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