9911796707
TMI Blog2007 (3) TMI 457X X X X Extracts X X X X X X X X Extracts X X X X ..... Being aggrieved with the part of the order of the Commissioner (Appeals), vide which he has set aside the personal penalty imposed upon the respondents by the original adjudicating authority, the revenue has filed the present appeal. 2. After hearing the Ld. SDR, Shri S.N. Prasad, I find that the respondent was engaged in the manufacture of Gutkha and Pan Masala and was availing the ben ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndents and also for imposition of penalty. The show cause notice was adjudicated by the Joint Commissioner confirming the demand of debit entry already made imposing personal penalty of identical amount of Rs. 7,85,203/-. On appeal against the above order, personal penalty was set aside by the Commissioner (Appeals) by following the Tribunal decision in the case of Rashtriya Ispat Nigam v. CCE, Vi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing the credit on the packing material after observing all the formalities under the Central Excise Law. It is only when their final product was banned by the Maharashtra Government, then it became surplus and the credit lying in their records became non-usable. As disclosed by the Manager in his statement neither inputs nor the credit could be used by them for a period of five years and according ..... X X X X Extracts X X X X X X X X Extracts X X X X
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