9911796707
TMI Blog2012 (11) TMI 76X X X X Extracts X X X X X X X X Extracts X X X X ..... of Central Excise Rules, 2002 and are therefore liable to penalty under Rule 25 of the Central Excise Rules, 2002 - keeping in view the overall facts and circumstances of the case, penalty is reduced to Rs.10,000/- (Rupees ten thousand only) on the appellants barring that entire order of the ld. Commissioner is set aside - Appeal is allowed to that extent. - E/682/06 - - - Dated:- 17-9-2012 - S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o. C-1 (C D) and C-2 (C D) adjacent to their registered premises at B-5 (A B) B-6 (A B). The allegation of the Department was that they were manufacturing the goods at un-registered premises of Shed No.C-1 (C D) and C-2 (C D) paying duty on the name of the registered unit of Shed No.B-5 (A B) B-6 (A B). A consignment of goods was also seized at their customer s godown at Bhowandi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... use notice. The ld. Commissioner has also recorded in his order-in-original that they have paid duty on the goods manufactured in the un-registered premises at Shed No. C-1 (C D) and C-2 (C D). The contention is that the endorsement in respect of these sheds was also made in the Central Excise Registration, subsequently, by the Central Excise Authorities. 4. The ld. A.R. for the Department re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... undue benefit of the said Notification. The duty paid character of the goods is not in question and the Department could not elaborate anything regarding illegal duty . The ld. Commissioner in his order did not dispute the payment of duty. The proceeding initiated on the basis of Shed No. C-1 (C D) and C-2 (C D), which were not registered and which was endorsed only at a later date by Central E ..... X X X X Extracts X X X X X X X X Extracts X X X X
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