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TMI Blog2013 (11) TMI 586X X X X Extracts X X X X X X X X Extracts X X X X ..... oduced the invoices showing receipt of the said goods but without going into the factual aspect, Central Excise duty cannot be confirmed against recipient of the goods manufactured by other manufacturer - the appellant have made out a case for waiver of pre-deposit of duty. Penalty under Rule 27 - M/s Prakash Switchgear was not having RG-I register in their factory and evidence for the same cou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng in the factory were fully manufactured. The contention is that the goods are not entered in RG-I register. 2. In addition, his residential premises was also put to search and some electrical goods of Khaitan brand were found from the residence. He explained that since his brother is a trader, the said goods belonged to him and are meant for trading. 3. Revenue did not accept the above conte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he matter to the lower authority with directions to allow abatement of 35% in requantifying the duty. After the abatement stands given, duty was confirmed against the appellant to the tune of Rs. 5.38 lakhs and equal amount of penalty was imposed. 6. After hearing both the sides duly represented by Shri J.P. Kaushik, ld. Advocate and Ms. Ranjana Jha, ld. DR, we find that M/s Arkaylite Electrical ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... register in their factory and evidence for the same could not be produced by them, for which penalty under Rule 27, which provides for maximum penalty of Rs. Five thousand imposable. We accordingly direct the appellant to deposit Rs. 5,000/- within a period of four weeks from today. Subject to the said deposit, the pre-deposit of balance amount against all the applicants stands waived and recover ..... X X X X Extracts X X X X X X X X Extracts X X X X
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