- (1.) Delay condoned.
(2.) These appeals are directed against the judgment and order dated 29-8-2007 2008 223 ELT 630 (Tribunal) passed by the Customs, Excise and Service Tax Appellate Tribunal (hereinafter called "CESTAT"). By the aforesaid order, the Tribunal held that the procedure laid down in Chapter X is meant only to establish the receipt of the goods of the recipient unit and their utilisation.
(3.) In these appeals, two issues have been urged for consideration by this Court. One is whether M/s. Southern Press Tools is entitled for exemption under Notification No. 164/87 dated 10-6-1987 for 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.;