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TMI Blog2009 (10) TMI 373X X X X Extracts X X X X X X X X Extracts X X X X ..... is appeal filed by M/s. KSB Pumps Ltd. (the appellants herein) is confined only against the penalty of Rs.1,31,340/- imposed on them under Section 1 of the Central Excise Act, 1944 read with Rule 13(1) of the Cenvat Credit Rules, 2002. The duty of Rs. 1,31,340/- along with interest of Rs.44,470/- has already been paid by the appellants and it was contended by the learned Counsel of the appellants ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . I.I.L., Dolvi. 5. A show-cause notice dated 18-9-2006 was issued to the appellants alleging that they had fraudulently availed Cenvat credit without the actual receipt of the material i.e. high quality scrap and that they had received only the bazaar scrap. By an Order-in-Original No. 21/CES/07-08 dated 26-6-2007, the Assistant Commissioner denied the Cenvat credit (already reversed along with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... leged chain, which are relied upon, nobody has ever uttered or expressed knowledge on the part of the appellants, leave aside their involvement in the alleged offence. The statement of the second stage dealer (i.e. M/s. Nagpal Steels), who has supplied the disputed scrap, has not been recorded to prove his say in the matter as well as his involvement in the chain. There is no inculpatory statement ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Cenvat credit on eight Central Excise invoices of M/s. Nagpal Steels, for supply of HRT and as confirmed by M/s. Nagpal Steels, they paid Rs.1,31,340/- to- wards their Central Excise duty liability on account of irregular availment of Cenvat credit, vide PLA entry number 21 dated 10-7-2006. 1 find that no connivance or collusion has been established against the appellants. 7. It is also s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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