2013 (11) TMI 586

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....te For the Respondent: Ms. Ranjana Jha, DR ORDER Per: Archana Wadhwa: All the three stay petitions are disposed of by a common order. M/s Prakash Switchgear is a manufacturing unit. His factory was visited by the officers and it was found that the RG-I register was not available in the factory and that the goods lying in the factory were fully manufactured. The contention is that the goods a....

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....ty paying documents in respect of the goods found from his godown. It is seen that duty of Rs.5,36,407/- was confirmed against them. In addition, penalty of Rs. 1 lakh was imposed son Mr. R.K. Gupta, who is an employee of M/s Prakash Switchgear. 5. When the matter came before the Commissioner (Appeals), he remanded the matter to the lower authority with directions to allow abatement of 35% in req....

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....ct, we are of the view that Central Excise duty cannot be confirmed against recipient of the goods manufactured by other manufacturer. As such, we are of the view that the appellant have made out a case for waiver of pre-deposit of duty. 7. However, we find that admittedly M/s Prakash Switchgear was not having RG-I register in their factory and evidence for the same could not be produced by them,....