9911796707
TMI Blog2003 (12) TMI 565X X X X Extracts X X X X X X X X Extracts X X X X ..... n, Member (T)]. Certain chemicals were cleared to a L-6 holder by herein, a manufacturer of excisable goods, on a CT-3 certificate issued. Duty as per Notification No. 43/88 was discharged. Subsequently it transpired that the permission was given by mistake to the L-6 holder by the Central Excise officers and the clearance was not covered under Notification No. 43/88. The CT-2 certificate is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from M/s. Arlabs, Maharashtra and four other manufacturers. The CT-2 certificate clearly mentions that the OPDA is to be used in the manufacture of Quinolphos Technical which falls under Chapter Heading 3808.10 and therefore M/s. Arlabs Ltd., were right in removing the goods without payment of duty under Notification No. 43/88 by virtue of this CT-2 issued by competent authority. If there is any c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Corporation of India - 1990 (50) E.L.T. 494 as the Tribunal held that recipient of the goods, viz., the holder of L6 licence, who had undertaken to use the goods for the specified purpose and had executed a bond to ensure compliance with the notification was responsible for payment of duty. As the CT2 certificates in the present matter clearly mention that the OPD is to be used in the manufacture ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cedure, it was by the L6 holder. As far as penalty is concerned, the appellant has rightly pointed out that show cause notice has never been issued for imposing the penalty. The show cause notice was issued only for demanding the duty in view of this, the question of imposing any penalty on the appellant doesn t arise. In any case as the appeal is allowed even in respect of confirmation of demand, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are required to be made on L6 holder. There cannot be a cause to visit the L4 holder with a penalty under Rule 73Q. (c) The demands and penalties are being found to be correctly set aside by the Commissioner (Appeals), as no valid grounds have been made out in the Revenue appeal herein to upset the same. Revenue appeal required to be rejected. Ordered accordingly. - - TaxTMI - TMITax - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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