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TMI Blog2010 (8) TMI 230X X X X Extracts X X X X X X X X Extracts X X X X ..... mated - show cause notice did not indicate which specific directions - submission that the respondents deliberately intended to evade the excise duty by shifting the manufacturing premises, not acceptable - provisions of Section 11AC, not applicable - Appeal is rejected - E/2538/2008-SM(BR)(PB) - 928/2010-SM(BR)(PB) - Dated:- 25-8-2010 - Shri M. Veeraiyan, Member (T) REPRESENTED BY : ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o shift the manufacturing premises to new premises at A-39, Sector 80, Phase II, NOIDA. It is an accepted fact that the said letter was received by the Range Superintendent on 3-7-2006. It also appears that the Range Superintendent was given the letter by hand and thereupon while acknowledging the receipt of the said letter, he made an endorsement which is as follows :- "Please comply with provi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Section 11AC of Central Excise Act, 1944. 4. On appeal, Commissioner (Appeals) reduced the penalty to Rs. One lakh. The department is in appeal seeking enhancement of the penalty to Rs. 2,94,919/-. 5. Learned SDR reiterating the grounds of appeal submits that the respondent wilfully failed to comply with the directions of the jurisdictional Superintendent. Therefore, he seeks penal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the submissions from both sides and perused the records. This is a case where in the normal course, the assessee was required to shift their manufacturing premises from one place to another. The direction given by the jurisdictional Superintendent is very vague. It has not indicated the competent authority to whom the assessee should apply for direction. The nature of formality to be complied ha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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