2012 (6) TMI 337

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... h goods are removed from a factory - as the goods were removed prior to 7.7.2009 the applicant has a strong case for waiver - in favour of assessee. - E/178/2011-Mum - S/376/12/EB/C-II - Dated:- 31-1-2012 - S S Kang, Sahab Singh, JJ. For Appellant: Shri MPS Joshi, Adv. For Respondent: Shri Sanjay Kalra, Appraiser (AR) Per: S S Kang: Heard both sides. 2. The applicant filed this .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... s per the Section 4 of the Central Excise Act, 1944, also includes the premises of the consignment agent. Therefore, removal of goods from the consignment agent without discharging 8% in respect of clearance is to be treated as short payment of duty and the duty has to be paid at the rate prevalent at that time. Hence, the demand is rightly made. 5. We find that as per Rule 5 of the Central Exci .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X