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TMI Blog2011 (4) TMI 897X X X X Extracts X X X X X X X X Extracts X X X X ..... er Rule 15(1) of Cenvat Credit Rules, 2004 on the ground that the said rule was not invoked in the show cause notice, thus involving claim of the change of premises and claim of change in the constitution of the firm, the leniency shown by the Commissioner (Appeals) in reducing penalty from Rs.50,000/- to Rs.20,000/- and reduction in redemption fine are reasonable and calls for non interference. - E/1009/08-SM, E/1226/08-SM - - - Dated:- 26-4-2011 - Mr.M.Veeraiyan, J. Present for the Appellant: Sh. K.P.Singh, SDR and vice versa Present for the Respondent: Sh.R.Santhanam, Advocate and vice versa. PER: M.VEERAIYAN 1.1 The appeal No.E/1009/08 is by the department against the order of the Commissioner (Appeals) No. 8 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nvat credit on the capital goods removed from M/s.Metal Formers. He imposed penalty of Rs.50,000/- under Rule 25 of Central Excise Rules, 2002 and a penalty of Rs.50,000/- under Rule 15(1) of Cenvat Credit Rules, 2004 on M/s.Metal Formers. He also imposed penalty ofRs.50,000/- under Rule 26 of Central Excise Rules, 2002 on Shri Sanjiv Ratra. 4. On appeal, the Commissioner (Appeals) has upheld confiscation but reduced redemption fine from Rs.2 lakhs to Rs.30,000/-. He set aside the penalty of Rs.50,000/- imposed under Rule 15(1) of Cenvat Credit Rules, 2004 on M/s.Metal Formers. He reduced the penalty from Rs.50,000/- to Rs.20,000/- imposed under Rule 25 of Central Excise Rules, 2002. He also reduced penalty imposed on Shri Sanjiv Ratra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he materials in the form of finished goods, raw materials and the capital goods from the premises of proprietary concern Metal Formers have been removed to another premises belonging to M/s.Mek Metal Industries, a partnership concern. Shri Sanjiv Ratra is the authorised signatory of Metal Formers and also a partner in M/s.Mek Metal Industries. Removal of the excisable goods from the erstwhile premises of Metal Formers without payment of duty is evident. Similarly removal of inputs on which the credit is taken without reversing the credit is also evident. It is not merely a case of shifting premises of manufacturer to another premises of same manufacturer after following the procedure prescribed. Clearance without payment of duty/reversal of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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