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TMI Blog2015 (2) TMI 1216X X X X Extracts X X X X X X X X Extracts X X X X ..... - Admittedly appellant is not the manufacturer/producer of the goods. Therefore, demand is not sustainable against the appellant. The SCN has been issued after a period of five years that also on limitation and appellant is having a good case - appeal allowed - decided in favor of appellant. - E/1899/2012-EX(SM) - Final Order No. A/50358/2015-EX(SM)(BR) - Dated:- 6-2-2015 - Shri Ashok Jind ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from the appellant for procuring the goods without cover of invoices alleging that the appellant has received the goods without duty paying invoice. The matter was adjudicated. Demand along with interest was confirmed and penalty was also imposed. It is pertinent to mention here that investigation took place on 18-6-2003 and show cause notice has been issued to the appellant on 20-6-2008 after pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the submissions. 6. In this case it is the admission of the manufacturer of the goods that they cleared goods clandestinely without payment of duty and admission is also on the part of the appellant that they have received the goods without any duty paying invoices. As per the provision of Central Excise Act, duty is payable by the manufacturer/producer of the goods. Admittedly appellant is not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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