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TMI Blog2007 (9) TMI 247X X X X Extracts X X X X X X X X Extracts X X X X ..... r per: Mr. M. Veeraiyan, Member (Technical)] - This is an appeal against the order of the Commissioner (Appeals) No.RS/14/SRT-I/06 dt.29/1/2006. By this order the Commissioner(Appeals) has upheld the order of the Original Authority No.SRT-I/Div-II/Adj.-SS/Dem-11/05-06 dt.30/9/2005 ordering recovery of wrongly availed cenvat credit of Rs.3,66,300/- along with interest and imposing penalty of Rs.1 l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iginal Authority ordered recovery of wrongly availed credit amounting to Rs.3,66,300/- along with interest and also imposed a penalty of Rs.1 lakh. The order was issued without prejudice to any other action that might be taken against them under Central Excise Law or any other law for the time being in force. (e) Commissioner (Appeals) upheld the above order of the Original Authority. 4. The ld. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of the Tribunal in the case of M/s. Sheela Dyeing & Printing Mills Pvt. Ltd.(order No.A/431/WZB/A'bad/06 dt.1/12/06). 6. It is not in dispute that the credit has been taken on the basis of invoices issued by M/s.N.K. Rayon and M/s. Massom Creation. They did not exist in the address given by them. The registration certificates given to them were provisional and on subsequent verifica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s.N.K. Rayon and M/s. Massom Creation are not valid for the purpose of taking credit by the appellant.
(b) The appellant is required to pay the duty and interest as demanded by the Original Authority and as upheld by the Commissioner (Appeals).
(c) The penalty is not sustainable.
8. The appeal is disposed of on the above terms.
(Pronounced in Court on 6-9-2007) X X X X Extracts X X X X X X X X Extracts X X X X
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