2007 (3) TMI 108

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..... in law - A. No. E/1705/2005-SM(BR) - Final Order No. 735/2007-SM(BR) (PB) - Dated:- 28-3-2007 - [Order per] - Heard both sides and perused the records. 2. The Revenue filed this appeal against the impugned order in so far as setting aside of penalty of Rs. 50,000/-. In this case, the respondent has taken the credit against the capital goods of full amount and utilized 50% of such credit .....

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..... . CCE reported in 2003 (153) E.L.T. 14 (S.C.). The Tribunal also in the case of Delphi Automatic System v. CCE, Noida reported in 2004 (163) E.L.T.47 (Tri.-Del.), set-aside the penalty on the similar situation. Accordingly, I do not find any reason to interfere with the order of the Commissioner (Appeals). The appeal filed by the Revenue is rejected. (Order pronounced and dictated in the open Co .....

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