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TMI Blog2011 (4) TMI 622X X X X Extracts X X X X X X X X Extracts X X X X ..... said that they were unaware of the procedure of clearance of dutiable goods - Since they have preferred to clear the goods under the cover of delivery challans, their intention not to pay the requisite central excise duty is forthcoming - Therefore, the removal of goods in the instant case by the assessee merely on delivery challan without payment of central excise duty using their own discretion proves their malafide intention for avoiding the payment of central excise duty - As regards penalty Commissioner (Appeals) in his order reduced the penalty to 25% of the total duty confirmed. He has considered the payment of duty prior to issue of show cause notice - The appeal is accordingly disposed of. - E/1473 to 1475/09 & E/1541/09 - - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s also contended by them that there was no malafide on the appellants part because if the appellants had paid duties they would have been fully available as cenvat credit. Admittedly both the units belong to the appellants and therefore duties paid on packing materials cleared under challans from the present unit would have been available fully as cenvat credit. 4. As per the facts of the case, I find that the appellants have two units namely M/s. Nabros Pharma Pvt. Ltd., Unit-I and Unit-II located nearby each other and managed by the same assessee. During the manufacture of bulk drug, a product namely soya fatty acid emerged and cleared by the Unit-II of assessee without payment of duty. I also find that the Unit-II had cleared and t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) No excisable goods shall be removed from a factory or a warehouse except under an invoice signed by the owner of the factory or his authorized agent and in the case of cigarettes, each such invoice shall also be countersigned by the Inspector of Central Excise or the Superintendent of Central Excise before the cigarettes are removed from the factory: . . (2) The invoice shall be serially numbered and shall contain the registration number, address of the concerned Central Excise Division, name of the consignee, description, classification, time and date of removal, mode of transport and vehicle registration number, rate of duty, quantity and value, of goods and the duty payable thereon. Provided that in case of a proprietary concern or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ayment of duty. Being a registered assessee they are required to be aware of the existing provisions for clearances of the materials (finished or unfinished) and if at all they have any doubt regarding the provisions of the goods they intend to clear they could have approached the department to understand the provisions. The assessee should be aware that the rules and procedures are made for the facilitation of the hassle free clearances of their finished goods and as well as to safeguard the revenue involved in the goods cleared by them. Since there are specific procedures prescribed in the central excise law for clearance of all type of goods, the assessee cannot remove the goods without proper documents and without payment of central exc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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