2009 (7) TMI 1014

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..... (Appeals), Revenue has filed the present appeal. I have heard Shri Sameer Chitkara, learned S.D.R., appearing for the Revenue and Shri K.I. Vyas, learned Advocate, appearing for the respondents. 2. Commissioner (Appeals) while disposing of the appeal filed by the respondent has observed that as the appellants have already paid the duty along with interest and 25% of penalty within a period of t .....

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..... pon the partner, executive and authorized signatory of the firm on the ground that Rule 13 of Cenvat Credit Rules does not provide for imposition of personal penalty, as held by the Tribunal in the case of Scor Tour Impex [2006 (200) E.L.T. 273 (Tri.-Del.)]. Apart from the above fact I find that the allegations against M/s. Raj Industries were wrongful availment of Cenvat credit without actually r .....

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