2005 (2) TMI 661

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....Appellant. Shri O.P. Arora, SDR, for the Respondent. [Order per : S.S. Kang, Vice-President]. -  Heard both sides. The applicant filed this appeal against the adjudication order passed by the Commissioner of Central Excise whereby the demand was confirmed and penalty of Rs. one lakh was imposed on the appellant. In this case the appellants were engaged in the manufacture of V.P. Suga....

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....outside the factory, was cleared on payment of duty and some quantity were still lying in their godowns which will be cleared on payment of appropriate duty. Therefore, the demand is not sustainable. 3.The contention of the revenue is that the appellant without necessary permission removed non-duty paid goods outside the factory. As there was no permission at the time of removal, therefore, the....