TMI Blog2014 (2) TMI 454X X X X Extracts X X X X X X X X Extracts X X X X ..... f Revenue. - Appeal No. E/3052/2006 -EX[SM] - Final Order No. 50238 - Dated:- 24-1-2014 - Mrs. Archana Wadhwa, J. For the Appellant : Shri Pramod Kumar, DR For the Respondent : Shri R. Santhanam, Advocate JUDGEMENT Per Hon ble Mrs. Archana Wadhwa : Being aggrieved with the order passed by Commissioner (Appeals), Revenue has filed the present appeal. I have heard Shri Promod Kumar, Ld. Departmental Representative appearing for Revenue and Shri R. Santhanam, Ld. Advocate appearing for the Respondent. 2. As per facts on record, the respondents are engaged in manufacture of various types of material handling machinery and were availing the benefit of MODVAT and CENVAT credit in respect of inputs so received by them. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inst the above order, Commissioner (Appeals) observed that the minor variations in the challans and the invoices issued by the dealer, which stand explained by the assessee cannot be made basis for denial of credit, as long as the asessee has received the inputs. He also took into consideration the respondents plea that the variations in the description of goods as MS plates in challans and HR plates in the invoices is on account of the fact that in the trade parlance both the products are considered to be same. He also took note of para 3.6 of Chapter V of Central Excise Manual of CBEC s Instructions as also various decisions of the Tribunal laying down that the wide question for availement of credit is that the inputs are duty paid hav ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty have verified the advance received, which also stands taken into consideration by the Revenue for considering the total receipt. The amount of duty stands rightly brought down by the appellate authority to Rs.69,317/-. As such, I do not find any infirmity in the said part of the impugned order also. However, as the demand on the scrap stands confirmed on the allegations of clandestine removal, the assessee is liable to penalty to the extent of 100% in accordance with the law declared by the Hon'ble Supreme Court in the case of Dharmendra Textiles. Accordingly, I enhance the penalty from Rs.10,000/- to Rs.69,317/-. If the respondents have deposited the confirmed duty along with the interest and 25% of the penalty within a period of 30 d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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