2003 (11) TMI 491

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... anager, Excise, for the Appellant. Shri K.K. Srivastava, JDR, for the Respondent. [Order]. - The issues involved in these appeals are common, same are being disposed off by this order. Appellants in the Appeal No. E/2422/2002 is the manufacturer who during the period 1995-96 availed Modvat credit on invoices showing description of goods mentioned as coils. The credit was taken for the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... imposed on the various dealers under Rule 173Q(1)(bbb). These dealers have admitted to have supplied only coils and have not done the splitting. In case of certain dealers even no statements were recorded and in others the charges for alleged slitting were not received from the dealers. 3. The issue is found to be squarely covered by two-member bench decision in the case of Dhimant Trading Co. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... er appellant herein. (b) As regards the dealers, in the other appeals today, no case is found for imposition of penalty under Rule 173Q(1)(bbb), since there is no cause to entertain any doubt about the said dealers to have entered wilfully wrong or incorrect particulars in the invoices issued by them for excisable goods with intent to facilitate the manufacturer to avail credit of duty. T .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X