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TMI Blog2017 (6) TMI 318X X X X Extracts X X X X X X X X Extracts X X X X ..... /s Mittal Packers - validity if demand for the period prior to 1.8.2005 - Held that: - As the duty has been confirmed for the period from 1.8.2005 to 29.3.2006, this demand is to be requantified by the original adjudicating authority for which the case is being remanded to him/her - the penalty imposed on the other appellant, Shri Sanjay Mittal also requires reduction accordingly - appeal allowed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... officers visited factory premises of the appellant M/s Shakti Plastic Udyog, B-2656, DSIDC, Narela, Delhi-II. The officers found that the goods produced by M/s Shakti Plastic Udyog were being despatched on the invoices of M/s Mittal Packers, whereas Mittal Packers did not have any manufacturing facility. (ii) The appellants were issued a Show Cause Notice which was initially adjudicated by Ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... plex, Narela and said premises were not visited by Central Excise officers. Though order in appeal makes a mention in para 4 that F-1782, Narela Industrial complex where M/s Mittal Packers had the establishment have no electricity connection, there is no evidence on record that Central Excise officers visited those premises and there is no evidence that there was no electricity connection there du ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... made above the demand of duty of Central Excise for the period of 1.8.2005 to 29.3.2006 is confirmed along with interest against M/s Shakti Plastic Udyog. 4.3 As the duty has been confirmed for the period from 1.8.2005 to 29.3.2006, this demand is to be requantified by the original adjudicating authority for which the case is being remanded to him/her. Therefore, the penalty imposed on the oth ..... X X X X Extracts X X X X X X X X Extracts X X X X
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