TMI Blog2012 (9) TMI 938X X X X Extracts X X X X X X X X Extracts X X X X ..... se department. Shri Ashok Kumar appears for the respondents. 2. In this Central Excise Appeal under Section 35G of the Central Excise Act, 1944, following substantial questions of law have been raised for consideration of this Court :- 1. Whether the Modvat credit availed by the parties on replaced old CPT s with new one should not be recovered along with interest? 2. Whether the penalties should not be imposed upon the parties concerned for availing of irregular modvat credit on replacement of old CPT s with new one? 3. The Customs, Excise Service Tax Appellate Tribunal, New Delhi decided Excise Appeal No. E/4658/2004 (filed by M/s. Monika Electronics Limited) Excise Appeal No. 5087/2004 (filed by On ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 61 (Tribunal)], wherein the Tribunal has held as under :- 8. Similarly, regarding the receipt of the new CPTs by appellant No. 1, instead of those very CPTs which they sent for repairs, to appellants 2 and 3, there is no evidence to prove the same. Appellants 2 and 3 have categorically denied of having supplied new CPTs in place of the defective CPTs, to the company appellant No. 1. On the strength of these very allegations that the appellant No. 2 had replaced with new CPTs instead of carrying out the repair work on the defective CPTs received from company appellant No. 1, after clearing from the factory without payment of duty, show cause notices for different periods were issued to them way back in the year 1994. But the t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 11. From the above reproduced paragraphs, I find that the issue before the Division Bench of the Tribunal was in respect of the one of the co-noticee i.e. Samtel Colour Ltd. Respectfully following the said order of the Division Bench, I do not find any merit in the appeals of revenue as regards the dropping of the proceedings by the Commissioner (Appeals) on this account. As regards, the revenue s appeals against the setting aside the penalties by the Commissioner (Appeal) on other people, I find that the penalty has been imposed under the provisions of Rule 209A of the Central Excise Rules, 1944. The Commissioner (Appeal) has correctly came to the conclusion that provisions of Rule 209A are not applicable in this case to the limited comp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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