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TMI Blog2009 (11) TMI 781X X X X Extracts X X X X X X X X Extracts X X X X ..... issioner (Appeals) No. 353-C.E./ 2004 dated 27-10-04 by which the penalty to the tune of Rs. 1 lakh out of penalty of Rs. 44,71,902/- (which was imposed by the original authority) was sustained. 2. Heard both sides. 3. The relevant facts, in brief, are as follows : The appellant is a manufacturer of fertilisers falling under sub heading 3102.00. The appellant were entitled to receive naphtha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bserving the procedure set out in Concessional Rate of Duty Rules, 2001 and accordingly imposed penalty of Rs. 44,71,902/- under Rule 26 of the Central Excise Rules, 2001. Commissioner (Appeals) upheld the charge of violation and held that appellant has received the consignment without the requisite annexure I certificate. However, the penalty was reduced to Rs. One lakh. 4. Learned Advocate for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 944 was followed is identical to the purpose for which the Central Excise (Removal of Goods on Concessional Rate of duty), 2001 has been introduced. They have substantially fulfilled the conditions. If there was any violation in removal, it is at the end of IOC. As a recipient they have merely received the goods as despatched by IOC, following erstwhile Procedure, and there was no intention on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Excise Rules, 2001. The appellant claims that the procedure followed in terms of erstwhile Chapter X procedure was akin to the new procedure to be followed under Notification 34/200l and omissions, if any, were technical in nature. It is also claimed that the omissions, if any, in not clearing the goods was at the despatching end and not at the receiving end. These submissions have lot of force in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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