2009 (3) TMI 757

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....erjee and Saurabh Bagaria, Advocates, for the Appellant. Shri Goutam Ray, Jt. CDR, for the Respondent. [Order per : Dr. Chittaranjan Satapathy, Member (T)]. -  Heard both sides. 2. There is a demand of Central Excise duty amounting to Rs. 31.00 crores and equal amount of penalty apart from interest on the appellant M/s. IOC, Barauni. The department's case as brought out in th....

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....so states that the CT2 certificate does not have a provision for mentioning the consignor's name and hence the appellants cannot be faulted with. As regards the removal and recording in the AR 3A procedure, he submits that this has been done as per the prevailing practice in addition to following the CT2/Annexure I certificate procedure. 4. Hence, the ld. Sr. Advocate pleads that having co....