TMI Blog2008 (4) TMI 742X X X X Extracts X X X X X X X X Extracts X X X X ..... Respondent. [Order]. - All the appeals are arising out of the 3 different orders and are being disposed off by a common order, in as much as the issue involved is identical. All the appellants are challenging imposition of penalty imposed upon them under the provisions of Section 11AC of the Central Excise Act, read with Rule 15(2) of the Cenvat Rules. 2. After hearing both sides duly re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and as such, the credit availed by the appellants was not correct. In as much as the goods were further cleared to M/s Jindal Exports, who exported the same under rebate claim, the department felt that the entire exercise was done with a view to pass on the credit benefit to Jindal Exports. Accordingly, the proceedings were initiated against all the assessees, which resulted in passing of the imp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ded that in absence of any confirmation of demand of duty against the appellant under Section 11A(2) of Central Excise Act, 1944, penal provisions of Section 11AC cannot be invoked. 5. I agree with the above contentions of the learned advocate. Apart from the fact that I do not find sufficient evidence on record to establish that the supplier of the raw material were fake and bogus (as no names ..... X X X X Extracts X X X X X X X X Extracts X X X X
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