9911796707
TMI Blog2007 (5) TMI 550X X X X Extracts X X X X X X X X Extracts X X X X ..... pondent. [Order]. Heard both sides on the ROM application against the order of the Tribunal Nos. A/430 431/WZB/Ah bad/06, dated 1-12-2006 [2007 (219) E.L.T. 348 (Tri.-Mum.)]. The main ground adduced for rectification of mistake is that there is a finding that benefit of doubt goes to the appellant manufacturer and therefore, denial of credit to the appellant manufacturer is incorrect. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Prints did not exist in the address given by them. There is a clear evidence of fraud on the part of M/s Muskan Prints. Any fraud vitiates the transaction. The document cannot be held to be valid for the purpose of taking credit. The appellant is the manufacturer; the duty liability and obligation to follow the Central Excise law and procedure is on them. They are the party who has taken the cred ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en he is liable, in addition to penal action. Any way the appellant in this case, has taken an undertaking from the merchant manufacturer to compensate him, in the event of credit being found not eligible. Whether this was done out of abundant precaution or out of knowledge is not clear. In this regard benefit of doubt naturally goes to the appellant manufacturer. 3. There are two major issues ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he appellant. It was also directed that the appellant was required to pay duty and interest as demanded by the original authority and confirmed by the appellate authority. Granting benefit of doubt that the appellant might not be in collusion with the non-existing Muskan Prints, the penalty was totally set aside. I do not find any mistake apparent on the record of the case. Further the order passe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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