9911796707
TMI Blog2017 (9) TMI 407X X X X Extracts X X X X X X X X Extracts X X X X ..... DER This appeal is directed against order-in-appeal No. 164/2012(H-I)CE dated 18.02.2013. 2. Heard both sides and perused the records. The relevant facts that arise after filtering out unnecessary details are, audit party of the Central Excise department visited the appellants premises and pointed out errors in the records of the appellant. The errors pointed out were non-reversal of CENVAT cred ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 1st Appellate Authority has correctly held that the CENVAT credit availed o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has imposed penalty under Rule 5 of the CENVAT credit Rules and no specific sub-rule of provision has been invoked. Keeping in mind that there are no detailed finding as to erroneous availment of CENVAT credit on the rejected inputs and how it has to be attended to, I find that the equivalent amount of penalty imposed by the lower authorities seems to be excessive. In my view, ends of justice wou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Rules 2002 is incorrect, in my view there being contravention of the provisions of Central Excise Rules 2002, imposing penalty under Rule 25 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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