TMI Blog2011 (8) TMI 100X X X X Extracts X X X X X X X X Extracts X X X X ..... ibunal has committed an error in overlooking the object and purpose of the procedure laid down in Chapter X. It was also held that detailed procedures have been laid down in Chapter X so as to curb the diversion and misutilisation of goods which are excisable - Decided in favor of the assessee - 2878-2879 of 2008 - - - Dated:- 10-8-2011 - Mukundakam Sharma, Anil R. Dave, JJ Varun K. Chopr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or the goods cleared to respondents herein without observance of the procedures prescribed under Chapter X of the Central Excise Rules, 1944. The next issue which is also urged is whether penalty can be imposed on the respondents under Rule 209(A) of the erstwhile Central Excise Rules, 1944. Notice was issued and during the pendency of the aforesaid appeals in this Court, a similar issue came ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... said case, this Court has clearly held that the aforesaid approach of the Tribunal was wrong and illegal. On going through the records of the present case, we find that a similar approach has been taken by the Tribunal in the present case also and, therefore, the decision rendered by the Tribunal is required to be set aside which we hereby do. We, therefore, while setting aside the judgment an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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