TMI Blog2010 (9) TMI 343X X X X Extracts X X X X X X X X Extracts X X X X ..... e products - Merely because failure on the part of the respondents to record the fact of removal in the RG-23-D register, the imposition of penalty of Rs. 50,000/- against the firm and Rs. 10,000/- on the authorized signatory imposed - failure on the part of the department to collect the evidence to counter the stand taken by the respondents which itself justifies the impugned order quashing impos ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent of Rs. 50,000/- under Rule 25 of Central Excise Rules, 2002 and penalty of Rs. 10,000/- under Rule 26 of the said Rules against Shri Pankaj Goel, Authorized Signatory. The main allegation against the respondents was that as per their RG-23D register, there were stock of 140.580 MTs of duty paid goods as on 12-7-2005 but the same was not available for physical verification as the same had been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t that the goods disposed of as cenvatale products. Merely because there is failure on the part of the respondents to record the fact of removal in the RG-23-D register, the imposition of penalty of Rs. 50,000/- against the firm and Rs. 10,000/- on the authorized signatory has been imposed. There is failure on the part of the department to collect the evidence to counter the stand taken by the res ..... X X X X Extracts X X X X X X X X Extracts X X X X
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