2005 (11) TMI 270

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... t. [Order]. This is a matter wherein the duty involved is Rs. 6,720.00 (Rupees six thousand seven hundred and twenty) and a penalty involved is Rs. 5,000.00 (Rupees five thousand). Ordinarily, I would have not admitted the appeal under the second proviso to Section 35B(1) of the Central Excise Act, 1944. But since the issue involved in this case is interpretation of Notification issued i .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... bmissions made by both sides. I find that the C.B.E.C. s Excise Manual of Supplementary Instructions in Chapter X, Part-I details, regarding the warehousing provisions. More specifically, the provisions under Para 3.6 and Para 4.2 are applicable in this case. In both these paragraphs, the duty is cast upon both the Superintendents-in-charge of Consignor and Consignee, to collect the ARE-3 from eac .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X