9911796707
TMI Blog2008 (1) TMI 796X X X X Extracts X X X X X X X X Extracts X X X X ..... Sastry, Advocate, for the Respondent. [Order per : S.L. Peeran, Member (J)]. - These are 12 Revenue's appeals arising from different Orders-in-Appeal as noted in the Cause Title. The Commissioner (Appeals) has allowed the assessee's appeals by setting aside the Orders-in-Original passed by the Assistant Commissioner imposing penalty under Rule 25 of the Central Excise Rules, 2001/2002 read wit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ee". The goods physically moved from the manufacturer's premises (i.e. M/s RINL) to the premises of the appellant, being the consignee. The department contended that if the customer (LTC) of M/s RINL, is a registered dealer, then he would be the "First Stage Dealer" and the appellant (consignee) is the "second stage dealer" and therefore passing on further Cenvat credit to another registered deale ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e parties to be imposed with penalty. In an identical issue, the Commissioners of Central Excise, Visakhapatanam/Hyderabad had imposed penalty on two other dealers, M/s. Randsun Engineering Co. and M/s M.M.G. Steel Ltd. Both the appellants had come up in appeal before this Bench and this Bench after due consideration held that no contravention committed by the party for the purpose of levy of pena ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Steel Ltd. (supra) has set aside the penalty. Therefore the orders passed by the Commissioner (Appeals) are correct in law. 5. On a careful consideration of the submissions made by both the sides, we notice that the Commissioner (Appeals) after due consideration noted that the appellants have not violated any of the conditions of law as the receipt of goods from manufacturers under an invoi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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