TMI Blog2010 (7) TMI 333X X X X Extracts X X X X X X X X Extracts X X X X ..... PRESENTED BY : Shri M.N. Saiyed, Consultant, for the Appellant. Shri R.S. Sangia, SDR, for the Respondent. [Order]. - Heard both sides. 2. Revenue as well as the assessee have filed appeals against Order-In-Appeal No. RKA/370-371/SRT-I/2009, dated 8-6-09. The assessee's appeal is against upholding of the order of lower adjudicating authority confirming the demand and various other proposals in the show cause notice. Revenue's appeal is against setting aside of penalty imposed under Rule 15(2) read with Section 11AC. Assessee appellant has also filed counter in the style of cross objection against the appeal filed by the department. The issue involved in the appeal is common and therefore they are taken together. 3. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ame of Daman unit, they shifted the goods under the cover of documents. Due to natural disaster, they could not take the registration in time and there was no mala fide on their part to deprive the department from legal dues. The contention is that the period involved is April 2006 onwards to December 2006 and they have applied for registration on 29-11-06 and were granted registration on 9-1-07. The contention is that Cenvat Credit has been disallowed to them only on procedural aspect of taking registration late. There are plethora of decisions holding that substantive benefits cannot be denied on technical infirmities. The contention of the appellant is that they did not get an opportunity to submit evidence to show that the goods were re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ons wherein it has been held that substantive benefits cannot be denied on technical infirmities. Therefore, the Cenvat Credit cannot be denied on technical infirmities and appeal is allowable on this count. 6.1 The appellant's claim is that the inputs are duty paid and the inputs have been received in the factory. However, this aspect has not been examined in this case since the Cenvat Credit has been disallowed on the threshold that the registration was obtained after they have, taken the Cenvat Credit. Therefore, they cannot be denied the benefit without verifying the genuineness or correctness of their claim and the Cenvat Credit cannot be denied only on this ground that they have availed credit prior to obtaining registration. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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