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TMI Blog2001 (4) TMI 425X X X X Extracts X X X X X X X X Extracts X X X X ..... or the Respondent. [Order]. - On hearing Shri J.C. Patel, Advocate for the applicants and Shri Bodade for the Revenue, it appeared that at this stage itself the appeal could be taken up for disposal. This was done on granting waiver of pre-deposit of penalty of Rs. 3,54,374/-. 2. The assessees manufactured excisable goods and cleared them without payment of duty to M/s. Shree Precoated St ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 30-4-1998 respectively. The present appellants supplied certain goods to the holders of C.T. 2 certificate on 19-5-1998 and on 20-5-1998, when the validity of the certificate had expired. Show cause notice was issued seeking recovery of the duty of Rs. 3,84,374/-. The Deputy Commissioner confirmed the duty imposed an equivalent penalty and directed recovery of the interest. The order was upheld ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cleared the excisable goods on invalid CT 2 certificates without payment of duty and without following the procedure laid down under the said notification. The appellants are well versed in Central Excise Law and procedures and therefore their argument that it was a technical error is not acceptable. In the circumstances the impugned order passed by the Adjudicating Authority is found correct and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion. 5. In the extract above, the Commissioner has clearly made an error in holding that the expiry of the certificate was the cause for the demand of duty. 6. Shri J.C. Patel also submits that the receipt of the goods and their utilization in the manufacture of further products is not in doubt. 7. On finding that the logic on which the proceedings were initiated was not backed b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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