2005 (11) TMI 270

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....ppellant. Shri Uday Kumar, JDR, for the Respondent. [Order]. - This is a matter wherein the duty involved is Rs. 6,720.00 (Rupees six thousand seven hundred and twenty) and a penalty involved is Rs. 5,000.00 (Rupees five thousand). Ordinarily, I would have not admitted the appeal under the second proviso to Section 35B(1) of the Central Excise Act, 1944. But since the issue involved in th....

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....pheld the same. 3. Heard both sides. Considered the submissions made by both sides. I find that the C.B.E.C.'s Excise Manual of Supplementary Instructions in Chapter X, Part-I details, regarding the warehousing provisions. More specifically, the provisions under Para 3.6 and Para 4.2 are applicable in this case. In both these paragraphs, the duty is cast upon both the Superintendents-in-ch....