TMI Blog2017 (9) TMI 1312X X X X Extracts X X X X X X X X Extracts X X X X ..... he case as based on the records of the transaction under the provisions of erstwhile Central Excise Rules and present Central Excise Rules, as contended by the appellant - it is required to examine the facts of the case on the basis of the records and thereafter the applicability of law and case law could be decided - appeal allowed by way of remand. - E/116, 117 & 118/2008 - FO/75658-75660/2017 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 624/- alongwith interest and imposed penalty of equal amount of duty and also imposed penalty on the other appellants. 2. Heard both sides and perused the appeal records. 3. The Learned Counsel appearing on behalf of the appellants drew the attention of the Bench to the relevant portion of their appeal. It is contended that the goods are sent by M/s. Patton Ltd. in terms of Rules 57F(4) or R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Court of Judicature of Madras]. 5) Commissioner of C.Ex., Ludhiana Vs. Jainsons Wool Chambers Ltd. [2010(261) E.L.T. 1015 (Tri.-Del.)]. 6) E.I.Dupont India Pvt. Ltd. Vs. Union of India [2014(305) E.L.T. 282 (Guj.)]. 7) Alom Extrusion Ltd. Vs. CCE, Cus St, BBSR-I [Fo/A/75358/2016 dt.06.05.2016]. 4. I find that the Adjudicating Authority decided the matter in terms of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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