https://www.taxtmi.com/caselaws?id=54558 The appeal was dismissed as the appellants failed to comply with Central Excise procedures by shifting duty-paid inputs to a sister unit without proper authorization, leading to duty demand and penalty imposition. The court upheld the penalty but reduced it to Rs. 15,000, considering the absence of intent to evade duty due to the presence of the stocks in the sister unit. The appellants were deemed ineligible for credit as they did not maintain the credited stocks in the factory where credit was availed or used for manufacturing, as required by Central Excise law. en-us Mon, 03 Oct 2005 00:00:00 +0530 Wed, 20 Oct 2010 17:21:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54558 The appeal was dismissed as the appellants failed to comply with Central Excise procedures by shifting duty-paid inputs to a sister unit without proper authorization, leading to duty demand and penalty imposition. The court upheld the penalty but reduced it to Rs. 15,000, considering the absence of intent to evade duty due to the presence of the stocks in the sister unit. The appellants were deemed ineligible for credit as they did not maintain the credited stocks in the factory where credit was availed or used for manufacturing, as required by Central Excise law. Case-Laws Central Excise Mon, 03 Oct 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54558