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TMI Blog2015 (10) TMI 144X X X X Extracts X X X X X X X X Extracts X X X X ..... Central Excise X X X X Extracts X X X X X X X X Extracts X X X X ..... d. was denied along with interest and penalty on all the appellants were imposed. Aggrieved from this order appellants are before me. 3. The Ld. Counsel for M/s. Sadhu Forgings Ltd. and Shri Chhotu Ram, Manager, submits that in this case it is not disputed that invoices has been issued by M/s. NAW to them wherein duty has been paid and they have taken the Cenvat Credit on duty paid by M/s. NAW. M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . He further submits that penalty on P.C. Bothra has been imposed under Rule 26 of the Central Excise Rules 2002 but under which clause of Rule 26 penalties has been imposed, that has not been explained. Therefore, relying on the decision of Hon'ble Supreme Court in the case of M/s. Amrit Foods Vs. C.C.E. UP 2006 (72) R.L.T. 9 (SC), he submits that penalty is not imposable. 5. On the other ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Central Excise rules 2002 or not and Rule 11(2) is extracted here below for better provision: "[(2) The invoice shall be serially numbered and [shall contain the registration number, address of the concerned Central Excise Division,] name of the consignee, description, classification, time and date of removal, mode of transport and vehicle registration number, rate of duty, quantity and value, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... correctly as there is no dispute regarding payment of duty by M/s. NAW on these goods and M/s. Sadhu Forgings Ltd. has cleared goods on payment of duty after removing the defects. As appellants have not contravened the provisions of Rule 11(2) therefore penalty on all the appellants are not imposable. 9. With these observations impugned order is set aside. Appeals are allowed with consequential ..... X X X X Extracts X X X X X X X X Extracts X X X X
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