2004 (12) TMI 599

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..... , for the Respondent. [Order per : S.S. Sekhon, Member (T)]. -  After hearing this matter for sometime it transpires that appeal can be decided. We proceed to decide the same after waiver of the pre-deposit requirement under section 35F of the Central Excise Act, 1944. 2.Revenue disallowed the credit availed by the appellant on Sulphur received from Bharat Petroleum Corporation Limited (BP .....

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..... (Rupees Two Lakhs Only) under Rule of I73Q of the Central Excise Rule, 1944. Penalty under Sec. 11AC and interest under 11AH cannot he invoked in present case as there are no suppression of facts." 4.We find that provision of rule 7(b) of Cenvat Rules which deny on supplementary credit, is pari materia the provision of section 11AC. When no reasons to invoke the provisions of section 11AC are f .....

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