2011 (4) TMI 366

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....ng that period, Rule 12(B) of Central Excise Rules, 2002 was in force. This rule was applicable only to the products falling under Chapter 50, 51, 52, 53, 54, 55, 58, 60 and 63. As per this rule a person could take out registration for manufacture without having facility for manufacturing the products falling under those chapters. Persons sending raw materials to job workers for manufacture, were ....

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.... with all the relevant provisions of these rules, as if he is an assessee.   Provided that the job worker may, at his option, agree to obtain registration, maintain accounts, pay the duty leviable on such goods, prepare the invoice and comply with the other provisions of these rules. In such a case the provisions of these rules shall not apply to the said person. The job worker, may, at hi....

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....es 2002 read with Section 11AC was issued to the Appellant. The proceedings culminated in confirming duty demand for Rs.61,541/- and penalty of Rs. 61,541/-. The appellant filed appeal with Commissioner (Appeals) where he did not succeed. The duty involved stands paid. The appellant has come up before the Tribunal with this appeal against penalty imposed.   3. The matter came up on many oc....