2010 (8) TMI 230

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.... K.P. Singh, SDR, for the Appellant. Shri Surender Gupta, Advocate, for the Respondent. [Order (Oral)]. - This is an appeal by the department against the order of the Commissioner (Appeals) No. 103/C.E./Appl/Noida/2008 dated 28-8-08 by which the penalty of Rs. 2,94,91 91- imposed by die original authority was reduced to Rs. 1 lakh (other aspects of the original authority is not relevant t....

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.... of law strictly for shifting of capital goods raw materials etc. after obtaining required permission from the competent authority and under intimation to this office". The jurisdictional Superintendent found time only after 2 months to visit the factory premises on 5-9-2006 and thereafter investigations were commenced. In pursuance of the show cause notice dated 17-5-2007, the original authori....

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.... equal to the duty involved as ordered by the original authority. 6. Learned Advocate for the respondents submits that the business premises were shifted after due intimation to the Central Excise Authorities. There was no violation whatsoever of any specific directions given by the authorities. The finished goods which were available in the erstwhile premises were removed lo the new prem....

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....s also not been intimated. It only suggests that the assessee should strictly follow all the provisions relating to shifting. The show cause notice did not indicate which specific directions have not been followed by the respondents. No penal action under Section 11AC, is warranted for alleged failure to comply with any directions of the Superintendent and the same is attracted only for violations....