2009 (10) TMI 790

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.... appeal is filed against the impugned Order-in-Appeal No. 50, 51 & 52/2007- C.E. dated 26-3-2007, passed by the Commissioner of Central Excise Appeals-I), Bangalore. 2. The brief facts of the case that arise for consideration that the appellants are engaged in manufacture of excisable goods falling under Chapter 34 of the Central Excise Tariff Act, 1985. They were cleared duty free under the cove....

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....d Counsel submits that once the re-warehousing certificates are accepted by the Department, there cannot be any penalty. He read out the provisions of Rule 20 of the Central Excise Rules, 2002. 5. The learned JDR submits that there is a violation of Rules in not following the procedure laid down for submission of re-warehousing certificates under Rule 20 of the Central Excise Rules, 2002 which ac....