2008 (8) TMI 708

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....Respondent. [Order]. - As per facts on record, appellant cleared two Generator Sets against CT-3 certificates provided by their customers. However, subsequently customers rejected the said DG sets and the same were returned to the appellant. On account of lack of space in the factory premises the said DG sets were kept out of the said factory premises in a rented godown and were yet to be broug....

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....cords, he submits that the entry was also required to be made when the goods are actually brought inside the factory. As such, without contesting the demand on this count, he prays for setting aside penalty amount. 3. After hearing ld. DR on the said issue, I find that there is no dispute about the fact that DG sets still were outside the premises and were yet to be entered in the factory. T....