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TMI Blog2004 (4) TMI 373X X X X Extracts X X X X X X X X Extracts X X X X ..... ter dispensing with the condition of pre-deposit of duty and penalty, I take up the appeal itself, inasmuch as the issue lies in a narrow compass. As per facts on record, appellant are manufacturer of ice-cream, which they supply to the caterers. As per the terms of the agreement between the two, the unused ice-cream is sent back to the appellant for the purpose of storing and hardening. Subsequen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. In response to the said letter, appellant replied to the Additional Commissioner of Central Excise under the cover of their letter 7th June, 2002 drawing his attention to the provisions of Rule 16(3) which permits the Revenue to give special permission to the assessee in case there was difficulty faced by the assessee following the provisions of Rules 16(1) and 16(2). Not receiving any response ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d order, Commissioner (Appeals) upheld the confirmation of demand of duty but reduced the penalty to Rs. 10,000/- (Ten thousand only). The said order of Commissioner (Appeals) is impugned before Tribunal. 3. Heard Shri M. Ravindran, learned advocate appeared for the appellant and Shri A. Chopra, learned JDR for the Revenue. Learned Counsel has drawn my attention to the Serial Number (3) of Rule ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndition that the manufacturers submits a consolidated declaration at the end of each week giving particulars of the duty paying documents covering such receipts of ice-cream. The appellants have been maintaining such records and have been filing a declaration. Learned Advocate has drawn my attention to the provision of Rule 32 of new Central Excise Rules which is to the effect that trade notices i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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