2018 (6) TMI 775

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....pondent Per Ms. Archana Wadhwa: Brief facts of the case are that the appellant is engaged in manufacture of Processed Food (Amla Candy) falling under Chapter Heading No. 20 of the First Schedule of the Central Excise Tariff Act, 1985. It was alleged that the appellant had cleared the finished goods in bulk quantity for storage and preservation to various cold storages and the same was not proc....

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....has observed as under: "7. From the above it is abundantly clear that the appellant as per their understanding of the law adopted a procedure to send the goods to the cold storage under proper documents and received the same back under proper documents and cleared the same on payment of duty. The allegation in the show cause notice is that the appellant cleared the finished goods in bulk quantity....

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.... manufacture of final product in their factory and shall be removed on payment of duty. It is an admitted fact in this case that the goods in question were sent to the cold storages for keeping under low temperature to preserve the appearance, aroma and taste of the goods. Thus, the declaration of the appellant that goods will be manufactured by the job worker is not correct. Further the appellant....

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.... Act, 1944 or of the Rules made thereunder with intent to evade payment of duty. Hence, the charges of clandestine removal of goods are not sustainable. Thus, the provisions of Section 11 AC of the Central Excise Act, 1944 are not applicable in this case. Accordingly, penalty in this case is imposable under Rule 25 of the Central Excise Rules, 2002. In this regard, I place reliance on the decision....