2018 (9) TMI 636

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....Advocate Present for the Respondent(s): Sh. Vijay Gupta, A.R. ORDER Per: Ashok Jindal The appellant is in appeal against the impugned order and disputing the penalty imposed on them under Section 11AC of the Central Excise Act, 1944. 2. Brief facts of the case are that the appellant is located in Jammu & Kashmir and availing the benefit of exemption under Notification No. 56/2002-CE....

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....ammu & Kashmir and no manufacturing activity has taken place in Jammu. In these circumstances, it was alleged that the appellant has engaged only in paper transactions and no goods have been moved to their unit. Therefore, the proceedings were initiated and the show cause notice was issued to the appellant demanding duty along with interest for the erroneous refund sanctioned to them and to impose....

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....ith them although goods came to Jammu and have been sold at Jammu only, therefore penalty is not imposable on them. 4. Heard the Ld. Counsel and considered his submission. 5. We find that from the available records, nowhere it is coming out that the impugned goods on which erroneous refund has been sanctioned to the appellant have ever reached Jammu & Kashmir state with documentary evidence ....