2025 (6) TMI 1669

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....xcise Cross Objection No. 77293 of 2018 - MISCELLANEOUS ORDER NO. 75470-75471/2025 FINAL ORDER NO. 76599-76600/2025<br>Central Excise<br>Hon'ble Shri R. Muralidhar, Member ( Judicial ) And Hon'ble Shri Rajeev Tandon, Member ( Technical ) For the Revenue : Shri S. K. Dikshit, Authorized Representative For the Respondent : Shri Saurabh Bagaria & Shri Indranil Banerjee, Advocates ORDER PE....

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....ations were same except to say that the Appellant has also given different description of Central Excise Tariff while dispatching the goods from their end to their customers. This Show Cause Notice was adjudicated by the Adjudicating authority wherein he imposed penalty of Rs.1,95,74,821/-. 3. Being aggrieved, the Appellants have taken up their Appeals before the Commissioner(Appeals) against t....

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....nue implication at all. He draws our attention to Circular No.713/29/2003-CX dated 07.05.2003, wherein the CBIC has clarified that the goods are not required to be necessarily brought in and unloaded at the god own of the Dealer. This Circular clarifies that goods can also be directly transferred to the premises of the buyer under proper documentation. He further submits that in both the Show Caus....

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....s made by both the sides. 7. We find that in the first Show Cause Notice there is no allegation that there has been any revenue loss. It is an admitted fact that the Appellant has directly cleared the goods from the port to buyer's premises. As pointed out by the Ld. Counsel, the Board's Circular No. 713/29/2003-CX dated 07.05.2003 has clarified that Dealer can do so. 8. Coming to the second....