2003 (7) TMI 342

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... he Respondent. [Order]. -  The above appeals arise out of the order of the Commissioner of Central Excise rejecting the application for remission of duty on finished goods stored in the premises of the appellant's factory, namely, paper bundles/reams and reels on the ground that the goods were not stored in the approved premises and therefore the provisions of Rule 49 were not attracted. 2 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ission has been rightly rejected. The natural corollary of the rejection would be that the appellants are liable to pay duty and I therefore confirm the duty demand. 5. However, I am of the view that no case for imposition of penalty has been made out. In these circumstances, I therefore set aside the penalty. 6. The appeals are thus partly allowed.
Case laws, Decisions, Judgements .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X