9911796707
TMI Blog2011 (7) TMI 913X X X X Extracts X X X X X X X X Extracts X X X X ..... e absent in the facts and circumstances of the present case - Appeal is dismissed - E/2774 of 2009-SM - - - Dated:- 13-7-2011 - Mr.Ashok Jindal, J. Present for the Appellant: Shri A.K.Khanna, SDR Present for the Respondent : Shri S.C.Kamra Sh.G.K.Mahajan, Advocates PER: ASHOK JINDAL The Revenue is in appeal against the impugned order wherein the mandatory penalty under Section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... credit on welding electrodes used for repair and maintenance of plant and machinery was challenged before this Tribunal and this Tribunal vide order No.255-256/2011-SM(Br) dated 27.04.2011 has held that the assessee is entitled for credit on the welding electrodes which are being used for repair and maintenance of the plant and machinery. As no duty is payable by the respondents, therefore, the q ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e issue is still in controversy, therefore, the ingredients of Section 11AC are absent in the facts and circumstances of the present case. Therefore, the mandatory penalty cannot be imposed against the respondents. Moreover, the impugned order confirming the duty has already been set aside by this Tribunal, therefore, the question of imposition of penalty does not arise. 6. In view above observ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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