2011 (6) TMI 662

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....Prakash Shah with Jas Sanghavi i/by M/s. PDS Legal, for the Respondent. [Order]. - P.C. : This Appeal arises out of an order of the Tribunal dated 11 September 2009. 2. A notice to show cause was issued to the assessee on 4 June 2007. The notice essentially dealt with two aspects. Firstly, it had been observed that the assessee had a practice of identifying stores which were no more ....

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....he factory or premises of the manufacturer of the final products or provider of output service, as the case may be, he shall pay an amount equal to the credit availed in respect of such inputs or capital goods and such removal shall be made under the cover of an invoice referred to in Rule 9. 4. Sub-rule (5B) was inserted by an amendment with effect from 7 July 2009, while sub-rule (5C) wa....

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....ituation where the goods have been lost or destroyed by natural causes. A provision has been made in Rule 21 for the remission of duty payable on such goods. 5. The period involved in the present Appeal is prior to the insertion of sub-rules (5B) and (5C) in Rule 3. 6. In Commissioner of Central Excise v. Indian Petrochemicals Corporation Limited, 2008 (226) E.L.T. 339 a Division B....