9911796707
TMI Blog2009 (12) TMI 797X X X X Extracts X X X X X X X X Extracts X X X X ..... es Five lakhs only) under Rule 15 of Cenvat Credit Rules, 2004. Order-in-Original No. 84/2008-C.E., dated 31-12-2008 in respect of Appeal No. E/St/226/2009 in E/329/2009 (i) Rs. 5,00,000/- (Rupees Five lakhs only) penalty under Rule 26 of Central Excise Rules, 2002. The abovementioned penalties have been imposed by the Adjudicating Authority on the appellant on the ground that the appellant had only issued cenvatable invoices without delivery/dispatch of the materials covered under the invoices. 2. Learned Counsel appearing on behalf of the appellant would draw our attention to the allegations in the show cause notice and submit that the show cause notice seeks to impose penalties on the appellant only on the ground that the appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the registered dealers are supposed to make an entry of the duty paying documents in the statutory records and subsequently issue the same. Since, they have taken credit of duty only, without receipt of the inputs from M/s. Agarvanshi Aluminium Ltd., they are liable to penalization under Rule 15 of Cenvat Credit Rules, 2004. It is her submission that the appellant herein being a registered dealer should have been careful in accounting the receipts and the sales thereof. It is her submission that the appellant having not received any inputs, could not have sold the said inputs to M/s. Deccan Industries or any other further purchasers and hence, there is violation of the rules for which he has been correctly penalized. 4. We have conside ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... only to a person who has availed the Cenvat credit as provided under Rule 3 of the Cenvat Credit Rules, 2004. 5. As regards penalty imposed under Rule 26 of the Central Excise Rules, 2002, the provisions of these rules can be brought into play only after the same are enacted in the statute book. In the current case before us, this rule has been invoked by the Adjudicating Authority for the infraction, which was prior to the provisions of this rule being incorporated in statute book and we also find that this rule was not invoked in the show cause notice against the appellant for imposition of penalty. In sum, we find that the appellant has made out a prima facie case for waiver of pre-deposit of the penalties imposed by the Adjudicating A ..... X X X X Extracts X X X X X X X X Extracts X X X X
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