2004 (10) TMI 461

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..... [Order]. - The appeal arose out of the order of the Commissioner (Appeals). In the impugned order the Commissioner upheld the order of the lower authority who demanded Rs. 61,847/- as central excise duty payable on the goods seized outside the factory premises on invalid invoices and imposed a penalty of Rs. 10,000/- on the appellant. 2. Briefly the facts are that the officers intercepted .....

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..... duty was paid on 30-11-1999. An invoice should show the time and place of removal correctly. Since this has not been done, it is alleged that duty itself has not been discharged on the goods. There is no finding that the impugned goods are non-duty paid. There is however a finding that Central Excise Rules have been contravened. We observe that duty cannot be demanded twice on the same goods. The .....

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