TMI Blog2008 (8) TMI 708X X X X Extracts X X X X X X X X Extracts X X X X ..... nt. [Order]. As per facts on record, appellant cleared two Generator Sets against CT-3 certificates provided by their customers. However, subsequently customers rejected the said DG sets and the same were returned to the appellant. On account of lack of space in the factory premises the said DG sets were kept out of the said factory premises in a rented godown and were yet to be brought ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he submits that the entry was also required to be made when the goods are actually brought inside the factory. As such, without contesting the demand on this count, he prays for setting aside penalty amount. 3. After hearing ld. DR on the said issue, I find that there is no dispute about the fact that DG sets still were outside the premises and were yet to be entered in the factory. The entry in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the duty, without contesting the same, as the amount was small. The same is also not being contested here. Accordingly, I confirm the duty of Rs. 889/- in respect of the said two radiators and inasmuch as the same was paid before issuance of show cause notice along with interest, I reduce the penalty on this count to 25% of duty amount. The penalties of Rs. 10,000/- each imposed upon the other tw ..... X X X X Extracts X X X X X X X X Extracts X X X X
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