TMI Blog2017 (9) TMI 407X X X X Extracts X X X X X X X X Extracts X X X X ..... the equivalent amount of penalty imposed by the lower authorities seems to be excessive - penalty is reduced to ₹ 1,00,000/-. Non-payment of central excise duty on the goods manufactured and cleared under job work - it is the claim of the appellant that they were functioning under the provisions of N/N. 214/86 that mandates that the recipient of goods is the manufacturer, on whom the duty liability arises - penalty - Held that: - learned counsel is not able to produce the declaration under Notification No. 214/86, which has to be filed along with acceptance of the job work with the jurisdictional authorities. In the absence of any such declaration, in my view the penalty imposed by the lower authority seems to be correct - penalty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 214/1986-CE along with interest. Appellant is before the Tribunal only against the equivalent penalties imposed by the adjudicating authority on both under Rule 15 of the CENVAT Credit Rules 2002. 2. On careful consideration of the submissions made by both sides, I find that the appellant in this case is being found to have availed ineligible CENVAT credit in respect of the inputs on the xerox copy of the invoices. On a specific question from the Bench, learned consultant submits that the appellant's unit is closed and he may not be able to produce original invoice for availment of CENVAT credit. The finding of the adjudicating authority as well as the 1 st Appellate Authority has correctly held that the CENVAT credit availed on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty or informing the department for collection of the same from the person who got the goods manufactured under job work, it is the claim of the appellant that they were functioning under the provisions of Notifications No. 214/86 that mandates that the recipient of goods is the manufacturer, on whom the duty liability arises. On a specific query from the Bench, learned counsel is not able to produce the declaration under Notification No. 214/86, which has to be filed along with acceptance of the job work with the jurisdictional authorities. In the absence of any such declaration, in my view the penalty imposed by the lower authority seems to be correct. Further the submissions that the penalty imposed under Rule 25 of the Central Excise Ru ..... X X X X Extracts X X X X X X X X Extracts X X X X
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