1991 (7) TMI 180

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.... [Oral Order].-  This appeal is against the order of the Collector of Central Excise (Appeals), Madras. The appellants have been penalised for having brought in goods on which duty had been paid by another unit of the appellants. 2. The learned Advocate for the appellants pleads that the goods brought into the appellants' factory were different from those which were manufactured in t....

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....ial order, and subject to such conditions and limitations as may be laid down in such order, permit duty-paid goods to enter, or to be retained in, any part or premises of a factory." He has pleaded that since the goods brought into the factory were different from those being manufactured in the factory no objection can be taken to their entering the appellants factory and the levy of penalty, ....

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....provisions deal with the various declarations to be made by the manufacturer in respect of the goods for which the appellants have been issued a licence, storing of the goods manufactured as under Rule 47, clearance of the goods as provided for under Rule 49 on payment of duty, clearance of the goods on payment of duty as provided under Rule 52, issue of Gate passes in respect of the said goods, f....