2006 (6) TMI 453

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....nt. Shri V.K. Agarwal, JDR, for the Respondent. [Order]. -  Heard both sides. 2. The appellant filed this appeal against the order-in-appeal passed by the Commissioner (Appeals). 3. The brief facts of the case are that the appellants are engaged in the manufacture of DG sets. The business as well as residence premises of the appellants were searched by the Revenue off....

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....ered by the Revenue from the business premises and residence premises of the appellant. The source of procurement of invoices has not been disclosed and the signature on the invoices are denied by the appellant. In these circumstances, the demand is not sustainable. 5. In respect of the penalties, the contention is that the provisions of Rule 173Q were invoked without specifying the partic....

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.... in the statutory record clearly shows that the goods were cleared without payment of duty. Investigation was also conducted from the transporter regarding transportation of the goods manufactured by the appellant which clearly shows that the goods manufactured by the appellants were transported under particular GRs and there is no corresponding entry in the statutory record regarding the clearanc....

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....ule 173Q of Central Excise Rules. I find that in the adjudication order as well as in the Commissioner (Appeals') order, it is not specified which particular clause or Rule 173Q of Rules have been allegedly contravened by the appellant. On this ground, the Hon'ble Supreme Court in the case of Amrit Foods (supra) set aside the penalty. In view of the above decision of the Hon'ble Supreme Court, the....