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TMI Blog2011 (5) TMI 632X X X X Extracts X X X X X X X X Extracts X X X X ..... of purchase of invoices of scrap without receiving any material and in either case, penalty under Rule 15 of the Cenvat Credit Rules 2004 read with section 11AC would be attracted, revenue's appeal allowed. - E/1357 of 2009 (SM) - - - Dated:- 4-5-2011 - Shri Rakesh Kumar, J, Appearance Ms. Sukriti Das, for the respondent. Mr. R.K.Gupta, Authorized Representative (SDR), for the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... show cause notice. The respondent filed to appeal, Commissioner(Appeals) against the Assistant Commissioner's order who vide order dated 06.03.09, while upholding the Cenvat Credit demand, set aside penalty on the respondent company as well as on its Director, on the ground that there is no evidence of clandestinely removal of 8500 kg. copper scrap. Against this order of the Commissioner (Appeals) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 11AC of Central Excise Act, and that the reasons given by Commissioner (Appeals) for setting aside of penalty are therefore, not correct and the Commissioner(Appeals)'s order on this point is not sustainable. He, therefore, pleaded that the impugned order setting aside penalty maybe set aside and the original adjudicating authority's order regarding, penalty on the respondent company may be restor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al in the case of CCE, Kanpur vs. Kapoor Print Pack P.Ltd. reported in 2011(264)ELT/ 142(Tri.Del.). 4. I have carefully considered the submission from both the sides perused the records. 5. There is no dispute about the fact of shortage to the extent of 8500 kgs. in respect of Cenvated Copper scrap. Further, Shri Pradeep Dalmia, Director of the respondent company while not disputing the sh ..... X X X X Extracts X X X X X X X X Extracts X X X X
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