2007 (5) TMI 402

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....ant. Shri N.V.B. Nair, JDR, for the Respondent. [Order]. - This appeal is filed against an order passed by the Commissioner (Appeals) of Central Excise, Vadodara. The appellants are engaged in the production and clearance of LDPE bags falling under sub-heading 39.90 of the Schedule to the Central Excise Tariff Act, 1985. They have opted for the provisions of Section 'AA' of Chapter V of t....

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....ed the wholesale dealer or distributor to issue invoices, containing the following details provided he brought the said excisable goods directly, from the manufacturer or from his Depot :- (i)      The rate and amount of duty, both in words and figures as paid by the manufacturer. (ii)    Details of Serial No. and date of the invoice of the manufacture....

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....d also imposed penalty of Rs. 50,000/-. Subsequently the appellants have filed an appeal before the Commissioner (Appeals), Central Excise, Vadodara with written submission and documents indicating the amendments to the Purchase Order for change of Vendor's name as M/s. Ocean Agro (India) Ltd. But the Commissioner of Central Excise (Appeals) confirmed the Order-in-Onginal as passed by the Addl. Co....

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.... that date. There are invoices issued by Indian Petrochemical Corporation and they are in the name of Exon Processors as consignee with the factory address. This factual aspect has to be re-determined and thereafter the claim to credit and duty recoveries and penalties if any is to be arrived at. Since a firm can part with its manufacturing activity and can exist subsequent to such parting as a tr....