2023 (7) TMI 1422

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....Appellant Mr. Rakesh Agarwal, Authorized Representative of the Department ORDER SHEET It is the contention of the learned counsel for the appellant that since the manufacturer of molasses has paid the entire excise duty, the appellant would not be required to make the pre-deposit. 2. The Commissioner has, in the impugned order, held that under rule 4(2) of the Central Excise Rule, 2002, if ....

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....ounsel has placed one such invoice at page no.62 which shows that excise duty has been paid by the manufacturer of molasses. 4. In such circumstances, when the show cause notice itself refers to the various invoices, it will be appropriate, in the facts and circumstances of the case, to direct the appellant to produce all the invoices before the Assistant Commissioner concerned within in a period....