2008 (3) TMI 194

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....r the Respondent. [Order] - The appellants filed these appeals against the imposition of penalty under Rule 27 of the Central Excise Rules, 2002. 2. The relevant facts of the case in brief are that the appellants are engaged in the manufacture of Transformer Coils at their factory. They are also undertaking the repairing of transformers at their factory. It has been alleged that the appellants f....

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....6(3) of Central Excise Rules, 2000 which has already been withdrawn. He proceeded on the basis of Trade Notice No. 67/99, dated 3-11-99 wherein the Commissioner of Central Excise, Allahabad had issued a general permission for such activities. Rule 16(3) of the said Rules provides that if there is any difficulty in following the provisions of sub-rules (1) and (2) of the said Rules, the assessee ma....