2007 (10) TMI 118

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..... for M/s SAIL, Co-Noticee in this case.  From the arguments and the records placed before the Tribunal, it is clear that the impugned goods have been removed from the steel plant to their store in the town on payment of duty and subsequently, it has been sold to the appellants initially under gate-passes issued from this store though against the purchase order placed on the plant.  Shri .....

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..... r adopting a peculiar procedure has been penalized only to the extent of Rs.5,000/-.    Hence, the appellants cannot be visited with denial of credit of Rs.3,31,117/- as also a penalty of Rs.5,000/- for no fault of theirs.  Accordingly, in the interest of justice, the impugned order is set aside and the appellants are allowed to avail credit of duty and the penalty on them is w .....

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