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TMI Blog2006 (1) TMI 393X X X X Extracts X X X X X X X X Extracts X X X X ..... ived in the factory; and (b) if the invoice document are addressed neither to the factory nor to their Registered Office but to their Branch Office . 2. The Commissioner (Appeals) in the impugned order denied the Modvat credit and upheld the order of the lower authority, which had also imposed penalty of Rs. 25,000/- and charged the interest applicable under Rule 57 AH(1) of erstwhile Central Excise Rules, 1944 read with Rule 12 of Cenvat Rules, 2001 and under Section 11AB(1) and Section 38 of Central Excise Act, 1944. 3. Being aggrieved by the orders of the authorities below, the appellants have filed the present appeal. 4. Though there is a request before me for adjournment of the hearing to any other convenient date on the ground o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal, it is clear that vide Para 7, the appellants have acknowledged the mistake, on their part as clerical error . They have also contended that it cannot be said that the goods covered under the invoices in question had not been sent to their manufacturing premises though no other evidence to this effect have been made available to them. They, however, contend that Form XVII is a statutory document and this is a clear documentary proof of receipt of goods in their factory. 7. The ld. SDR refers to Para 6.1 of the Commissioner (Appeal) s order which reads as follows :- I have carefully gone through the facts of the case, grounds of appeal, submissions made orally and in writing at the time of personal hearing. The short point to be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on. 8. I have examined the case records and heard the ld. SDR. None represented the appellant as observed above. In this case the CENVAT credit has been taken/utilised without adequate documentary evidence. The Form XXVII has been taken as a documentary proof, which has been rightly rejected by the authorities below. They, have also taken appropriate action in accordance with law by invoking Rule 57AH as prevalent at the relevant time. I, therefore, do not find any merit in the arguments advanced by the appellants in their memorandum of appeal. He has also conceded that there has been a clerical mistake, which is not an excuse to escape the procedural route. In the result, the appeal fails and hence is dismissed. (Dictated and pronounc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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