TMI Blog2018 (2) TMI 567X X X X Extracts X X X X X X X X Extracts X X X X ..... . Tiwari and S. Mehta (Advocate) For the Respondent : Mrs. Nitina Nagori (A.R.) ORDER Per : Dr. D. M. Misra Heard both the sides. 2. These appeals are filed against respective order-in-appeal No. passed by the Commissioner (Appeals-I) Central Excise Ahmedabad. Briefly stated the facts of the case are that the appellant M/s Jenil Empire is the first stage dealer and M/s Bansilal S. Kabra is the second stage dealer. These dealers procure inputs and supply it to the manufacturer, namely, M/s Innova Cast P. Ltd. Who in turn, avail credit of duty mentioned in the invoices issued by the second stage dealer M/s Bansilal S. Kabra. Alleging that M/s Innova Cast P. Ltd. availed Cenvat credit without receipt of inputs, SCN was issu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ue reiterated the findings of the Ld. Commissioner (Appeals). 5. I find that this Tribunal after considering the evidences on record and the statements recorded observed as follows: 7. Heard both sides and perused the case records. It is the case of the Revenue that in these proceedings there were movement of cenvatable documents only, without movement of inputs, right from the first stage dealer to the manufacturer recipients. Advocates appearing on behalf of the manufacturer recipients argued that both inputs and cenvatable documents were received in the factory of manufacturers and have been properly accounted for and used in the manufacture of the finished goods for which payments were made by cheque. It is observed that no inve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iled by the appellant at Serial No. (iv) of Para-1 above is required to be rejected. 8. So far as imposition of penalties upon appellants mentioned at Serial Nos. (ii) (iii) (v) and (vi) are concerned, it is observed that enough materials have been produced by the investigation that both, the first stage dealer and second stage dealers were aware that there was no movement of inputs between them and that only cenvat credit was passed on through documents. Both, Shri Bansi Lal S. Kabra, Director of M/s. Bansi Metal and Alloys Pvt. Limited and Shri Sunil Natwarlal Parikh, Proprietor of M/s. Jenil Empire have admitted the facts that there was no movement of inputs between them and that only cenvatable documents were prepared. Appellants h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... A similar view was earlier taken by CESTAT, Mumbai in the case of Dr. Writers Food Products vs. CCE, Pune-II (supra). 9. In view of the above judicial pronouncements, first appellate authority was justified in upholding penalties against appellants at Serial Nos. (ii), (iii), (v) and (vi) of Para -1 above even for the period prior to amendment of Rule 26 of the Central Excise Rules, 2002. Accordingly, appeals filed by these appellants are required to be rejected. 6. In view of the aforesaid finding relating to M/s S.S. Alloys Products Pvt. Ltd. and following the same being applicable to the facts and circumstances of the present case, I do not see merit in the impugned order, accordingly, the same is set aside and the appeals are ..... X X X X Extracts X X X X X X X X Extracts X X X X
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