SUDARSHAN STEELS Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) THIS appeal is against the order of the Commissioner (Appeals) upholding the imposition of the penalty on the appellants on the ground that the appellant, being a registered dealer had not brought the duty paid goods in their registered premises before selling the same to their customers an action which has violated the provisions of the law.

(2.) THE Counsel for the appellant submits that the appellants is undoubtedly a registered dealer and he has purchased the duty paid goods for the trading. The appellant has sold these goods in the year 1997 to their customers. He also submits that their customers have given a statement that the appellants have in fact given the dealers invoice as coils'. He further submits that the appellants have been filing the returns to the authorities regularly and hence the Show Cause Notice issued to them on 7 -3 -2002 for the violation of the provisions, if any, is time barred. He also states that the penalty imposed under Rule 173Q(1)(bbb) read with Rule 209A is not applicable in this case. He relies upon the decision of this Tribunal in the case of C.C.E., Jalandhar v. N.V. Enterprises (P) Ltd. 2004 (176) E.L.T. 367 (Tri).

(3.) THE learned SDR on the other hand submits that the penalty as imposed is correct in as much that the appellants being a registered dealer should have followed the provisions of the law and the conditions of the grant of the registration to him. He also submits that the appellants working under the SRP and has to follow the procedure as laid down by the provisions of the law. He relies upon the following case laws :