TMI Blog2019 (5) TMI 1995X X X X Extracts X X X X X X X X Extracts X X X X ..... goods. Main allegation is that M/s Lok Nath Varinder Kumar Impex Limited has received the goods from the manufacturers, the said goods have been diverted to Himachal Pradesh units who are not required to take Cenvat credit and another invoice has been issued to the appellant namely, National Soap Mills to avail inadmissible Cenvat credit without accompanying the goods. HELD THAT:- In this ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t credit cannot be denied to M/s National Soap Mills, therefore, the case against National Soap mills is not sustainable. Accordingly, the impugned order qua National Soap mills is set aside. Penalty on M/s Lok Nath Varinder Kumar Impex Limited - HELD THAT:- The penalty has been imposed on a company which is jurisdic person on which penalty cannot be Imposed as held by this Tribunal in the ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as been imposed on M/s Lok Nath Varinder Kumar Impex Limited. 2. The facts of the case are that on the basis of the investigation conducted at the end of manufacturer supplier of Palm Fatty Acid (one of the input) to be used by M/s National Soap Mills to manufacture soap has been diverted to the Himachal Pradesh units and only invoices has been issued to M/s National Soap Mills to avail inadmis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efore me. 3. Heard the parties and perused the record. 4. On the basis of the arguments heard by both the sides, I find that in this case, investigation was conducted at the end of M/s National Soap Mills and no discrepancy in the stock was found, moreover, sample of inputs were drawn and sent to the laboratory for test but there is no wisper about the same in the show cause notice, allegati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mpex Limited, I find that the penalty has been imposed on a company which is jurisdic person on which penalty cannot be Imposed as held by this Tribunal in the case of C.C.E., Rohtak Vs. DR Polymers vide Final Order No. 60025-60027/2019 dated 11.01.2019 relying on the decision of the Larger Bench of this Tribunal in the case of Steel Tubes Of India Ltd. Vs. commissioner of C.Ex. Indore reported in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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