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TMI Blog2000 (7) TMI 342X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order per : V.K. Agrawal, Member (T)]. The Revenue has filed the present appeal against the order-in-Appeal No. 305/CE/CHD/2000, dated 7-2-2000 passed by the Commissioner (Appeals), Chandigarh setting aside the demand confirmed by the Assistant Commissioner holding that the central excise duty is required to be paid only at one stage and as the duty had been paid subseuently by the second u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot blasting, chipping, grinding etc., on payment of duty from their another concern. The learned D.R. further submitted that the duty is to be paid by the unit which manufactures the excisable goods; that under the various provisions of Central Excise Rules such as Rules 9 49, 173F and 173G the goods can be removed from the place of manufacture only on payment of central excise duty; that there ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ods under the statutory GP-1; that central excise duty is chargeable only once and that has been fully discharged by the proprietory unit at the time of clearance; that if duty is demanded from them then the credit of the same would be admissible under Rule 57E of the Central Excise Rules. The learned Advocate also submitted that if the Respondents are asked to pay the duty again this will amount ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uch a manner as may be prescribed. The manner of payment is prescribed in the Central Excise Rules. Rule 7 of Central Excise Rules provides that every person who produces or manufactures any excisable goods shall pay the duty leviable on such goods. Further, Rule 9 provides that no excisable goods shall be removed from any place where they are manufactured, whether for consumption, export, or manu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e impugned order and confirm the demand of duty on the impugned goods. However, taking into consideration all the facts and circumstances we are of the view that though the penalty is imposable on the Respondents, the quantum needs to be reduced. We, therefore, reduce the penalty of Rs. 50,000/- imposed under Rule 173Q to Rs. 5,000/- only. As the penalty has been confirmed under Rule 173Q the othe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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