TMI Blog2013 (5) TMI 291X X X X Extracts X X X X X X X X Extracts X X X X ..... he facts and circumstances of the case, the penalty imposed by the original authority cannot be sustained. Thus, we set aside the order of the Commissioner (Appeals) and uphold the order of the original authority subject to penalty is set aside. The appeal filed by the Revenue is disposed of in the above terms. - E/1435/2004 - - - Dated:- 7-3-2013 - Shri P.K. Das and Shri Mathew John, JJ. F ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... confirmed by Order-in-Original No. 04/2004 dated 25.2.2004. By Final Order No. 1551/2005 dated 9.12.2005, the Tribunal in Appeal No. E/1436/2004 allowed the appeal of the Revenue to the extent of denial of credit of Rs.11,019/-. Hence the present appeal relates to the denial of credit of Rs.85,027/- and penalty of Rs.15,000/- along with interest by Order-in-Original No. 06/2004 dated 25.2.2004. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal without considering the facts of the case in proper manner. He submits that the Commissioner (Appeals) should have disallowed the entire credit of Rs.10,85,366/-. He submit that both the authorities below failed to appreciate that the respondents is unable to correlate the goods in question with the invoice. 4. After considering the submissions of both sides, we find that the original aut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Range Superintendent had been asked to verify their claim. The Range Officer after verification of all the relevant documents had in his letter in O.C. No.45/2004 dated 22.1.2004 had reported that the assessees had taken credit of Rs.10,85,366/- based on the transporter copy of invoices for the goods returned and that they had issued credit notes only to the extent of Rs.10,00,339/- and for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... considering the facts and circumstances of the case, we find that the penalty of Rs.15,000/- imposed by the original authority cannot be sustained. 6. In view of the above discussions, we set aside the order of the Commissioner (Appeals) and uphold the order of the original authority subject to penalty of Rs.15,000/- is set aside. The appeal filed by the Revenue is disposed of in the above term ..... X X X X Extracts X X X X X X X X Extracts X X X X
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