9911796707
TMI Blog2005 (8) TMI 239X X X X Extracts X X X X X X X X Extracts X X X X ..... ts on the ground that the appellant, being a registered dealer had not brought the duty paid goods in their registered premises before selling the same to their customers an action which has violated the provisions of the law. 2. The Counsel for the appellant submits that the appellants is undoubtedly a registered dealer and he has purchased the duty paid goods for the trading. The appellant ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r should have followed the provisions of the law and the conditions of the grant of the registration to him. He also submits that the appellants working under the SRP and has to follow the procedure as laid down by the provisions of the law. He relies upon the following case laws : (a) Paramount Cable Corpn. v. C.C.E., Delhi I - 2002 (150) E.L.T. 528 (Tri.); (b) C.C.E. Indore v. Caps ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as why penalty be not imposed on them for the issuance of the dealers invoices without bringing the goods in their Registered premises that also for a specific period i.e. September, 1997. It is very evident that the Show Cause Notice is issued belatedly. Further I also observe that the provisions of the Rule 173Q(1) (bbb) are as follows : "enters wilfully any wrong or incorrect particulars in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... imposable under Rule 209A of the Central Excise Rules, 1944 will also not arise as the goods were duty paid and the duty collected by the appellants from their customers were the same amount and since the duty paid goods were being sold there would be no reason for the appellants to believe that the goods are liable for confiscation. In view of the above the appeals are allowed with consequential ..... X X X X Extracts X X X X X X X X Extracts X X X X
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