TMI Blog2009 (6) TMI 909X X X X Extracts X X X X X X X X Extracts X X X X ..... 97/2007-C.E., dated 7-3-2007. 2. Heard both sides and perused the records. 3. Learned SDR appearing on behalf of the Revenue submits that the impugned order of the Commissioner (Appeals) setting aside the demand of interest and penalty is improper. It is her submission that the respondent herein availed the Cenvat Credit on the invoices issued by the registered dealer who has issued wrong invo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ection 15(2) for the imposition of equivalent amount of penalty. 4. Learned Counsel appearing on behalf of the respondent would submit that the respondent was not aware that the invoices which were issued to them were improper. It is his submission that they are the holders of Central Excise Registration for the manufacture of Cast Iron, Castings and availed the cenvat credit on these inputs. He ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... imposed, I find that the respondent contended that they were not aware of the improper invoices, seems to be justifiable, because they had taken the credit on the invoices from the registered dealer. In the absence of any contrary evidence, I find that the impugned order to the extent it sets aside the penalty is liable to be upheld and I do so. 8. Accordingly, the Revenue s appeal partly uphel ..... X X X X Extracts X X X X X X X X Extracts X X X X
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