9911796707
TMI Blog2000 (9) TMI 383X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order]. - The appellant is a manufacturer of soap and other products. It applied in 1986 to the Assistant Collector for permission to send its inputs to job workers for processing and return. The permission was granted. The appellant thereafter continued to avail of this procedure. 2. A notice was issued to the appellant in May, 1995, alleging that the intimation as required under Rule 5 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch a dated acknowledgement was required. The general permission earlier granted ceased to be valid from this date, since no permission was required at all. However, the appellant was required to give intimation to the Assistant Commissioner, before removing the inputs. It is not denied that this has not been done. At the relevant time, there was no requirement in the rules for the inputs to be ret ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... umstances, a penalty for that reason may be justified. In the present case, however, the department was already aware by means of the permission granted that the appellant was sending out its goods to job workers. The department would no doubt have made such enquiries as it considered necessary before granting necessary permission and so regulated grant of permission that the interest of the reven ..... X X X X Extracts X X X X X X X X Extracts X X X X
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