2004 (4) TMI 373

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....the Appellant. Shri Arun Chopra, JDR, for the Respondent. [Order]. -  After dispensing with the condition of pre-deposit of duty and penalty, I take up the appeal itself, inasmuch as the issue lies in a narrow compass. As per facts on record, appellant are manufacturer of ice-cream, which they supply to the caterers. As per the terms of the agreement between the two, the unused ice-c....

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....the new rules there is no provision for a general permission to receive duty paid goods. In response to the said letter, appellant replied to the Additional Commissioner of Central Excise under the cover of their letter 7th June, 2002 drawing his attention to the provisions of Rule 16(3) which permits the Revenue to give special permission to the assessee in case there was difficulty faced by the ....

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....7/- (One lakh thirteen thousand seven hundred seventy seven only). On appeal against the said order, Commissioner (Appeals) upheld the confirmation of demand of duty but reduced the penalty to Rs. 10,000/- (Ten thousand only). The said order of Commissioner (Appeals) is impugned before Tribunal. 3. Heard Shri M. Ravindran, learned advocate appeared for the appellant and Shri A. Chopra, lea....

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.... and for undertaking processes like hardening etc. without filing D3 declaration subject to the condition that the manufacturers submits a consolidated declaration at the end of each week giving particulars of the duty paying documents covering such receipts of ice-cream. The appellants have been maintaining such records and have been filing a declaration. Learned Advocate has drawn my attention t....