2005 (8) TMI 239

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....ssioner (Appeals) upholding the imposition of the penalty on the appellants on the ground that the appellant, being a registered dealer had not brought the duty paid goods in their registered premises before selling the same to their customers an action which has violated the provisions of the law. 2. The Counsel for the appellant submits that the appellants is undoubtedly a registered dealer a....

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....imposed is correct in as much that the appellants being a registered dealer should have followed the provisions of the law and the conditions of the grant of the registration to him. He also submits that the appellants working under the SRP and has to follow the procedure as laid down by the provisions of the law. He relies upon the following case laws : (a)     Paramount Ca....

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....a registered dealer. I find from the records that the appellants were issued a Show Cause Notice on 7-3-2002 directing them to show cause as why penalty be not imposed on them for the issuance of the dealers invoices without bringing the goods in their Registered premises that also for a specific period i.e. September, 1997. It is very evident that the Show Cause Notice is issued belatedly. Furthe....