2007 (6) TMI 315

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....horised Representative, for the Respondent. [Order]. -  The Id. DR submitted that the goods in question were sent without following proper excise procedure and although the goods in question are restricted items were not immune from the excise law and procedure. Therefore, the Respondent being an old assessee of the Department manufacturing such restricted items for some years past, has....

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....e an assessee involved in manufacture of restricted goods for some years in past and supplying to government authorities, is immune from penalty for breach of law having thorough knowledge of excise procedure even followed for restricted item. The reasoning submitted by the Respondent does not appear to be sound and deviation in respect of restricted item should be seriously looked into so that on....