2018 (7) TMI 150

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....rchit Agarwal, C.A. for the Respondent (s) ORDER Per Shri P.K. Choudhary 1. The respondent herein is engaged in the business of manufacturing excisable goods classifiable under Chapter 84 of the First Schedule to the Central Excise Tariff Act 1985. The respondent has manufacturing units located at Pune, Hooghly and Bangalore. They had their depot in Taratala, Kolkata which was subsequentl....

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....iled by the assessee. Now the revenue is in appeal before the Tribunal. Respondent assessee have filed cross-objection. 2. Ld. DR reiterates the grounds of appeal and submits that the goods were consigned to their Taratala Depot, but were received at their Dankuni Depot which is in contravention to statutory provision and accordingly the order of the Commissioner (Appeals) should be set aside. ....

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....otice mentioned only Rule 26 and no sub-clause had been mentioned, but the Adjudicating Authority has imposed penalty under Rule 26(2) and in view of the settled legal position, such penalty cannot be imposed. In support of his submission he relied upon the following decisions;- i) Amrit Food vs. Commr. Of C.Ex, U.P. [2005(190) ELT 433 (SC)] ii) Commr. Of C.Ex, Madurai vs. Fenner (India) Ltd....

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.... time and date of removal mode of transport and vehicle registration no., rate of duty, quantity and value of goods and the duty payable thereon." It is clear that the invoice should bear the name of the consignee, which in the instant case has been recorded correctly and the same has not been disputed by the department. 7. Rule 26(2) of the Rules, reads as under: "26(2) Any person,....