9911796707
TMI Blog2005 (12) TMI 312X X X X Extracts X X X X X X X X Extracts X X X X ..... Respondent. [Order]. - The Revenue is in appeal in this case against the Order-in-appeal dated 15-12-2003 wherein the appellate authority has set aside the penalty on the respondents. 2. The relevant facts for my consideration are : the Respondents are a dealer and purchased M.S. Scrap from one M/s Mahabir Prasad Co. The respondents in turn sold the said scrap to its purchasers and is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , being aggrieved with this order, is before Tribunal. 3. The learned DR submits that imposition of penalty under Rule 209 on the respondents is correct inasmuch as they were aware that they are receiving the scrap, which is purchased from the market. Since the scrap purchased from the market is ineligible input, passing of such credit for ineligible input would fall under the provisions of Rule ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y imposed on them. 5. Considered the submissions made by both sides and perused the records. I find that in this case the Commissioner (Appeals) has categorically stated in his findings as follows : .....This contention of the Adjudicating Authority clearly shows that he is not sure about the fact that the scrap was received from the market and he is only doubting it. The statement of a partn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e situation as the respondent has paid for the scrap and got the scrap and he in turn had sold it to its purchasers who have consumed the same in the manufacture of their final products. In the absence of any wilful or wrong or incorrect particulars in the invoices, issued by the respondents to their purchaser, provisions of Section 209(bbb) does not get attracted. 6. In view of the above circum ..... X X X X Extracts X X X X X X X X Extracts X X X X
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