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TMI Blog2013 (11) TMI 953X X X X Extracts X X X X X X X X Extracts X X X X ..... . Prasad, SDR JUDGEMENT M/s. Fine Cast Industries are the manufacturers of Cast Iron and SG Iron castings falling under Chapter 73 of the Schedule to the CETA, 1985. On a perusal of records, it is seen that on earlier occasions the matter was adjourned several times and none appeared on behalf of the appellant no.1. 2. Heard the learned Advocate Shri M.N. Bharathi on behalf of appellant No.2, M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... further submits that the demand is prior to 01.03.2007. He further submits that penalty was imposed under Rule 25 is not applicable on the dealers. He further submits that imposition of penalty under Rule 26(2) was inserted on 01.03.2007 and, therefore, the same would not be applicable in the present case. 4. The learned Authorised Representative for the Revenue submits that the Tribunal on simil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... crap and these statements were never retracted at any point of time. It is also noted that there is a difference between the sale price and MS Scrap was Rs.13.50 and Rs.18/- but the Cenvated invoices shows the rate Rs.26/- to Rs.28/-. It is also noted that there is a difference on the description of the goods between the actual goods received and the Cenvated invoices. Shri S. Murugesan, Melting S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... val and a second stage dealer also has to issue proper invoices showing true particulars. This has not been done in this case. So, there is a contravention of Rule 25 (a) in respect of duty paid goods supplied to Units not availing Cenvat credit. In respect of non- duty paid goods cleared to the manufacturers under invoice showing duty payment there is a clear violation of rules with intent to eva ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the rules as it existed at that time. Since there is decision of a High Court in line with my argument I do not consider it necessary to follow any decision of the Tribunal to the contrary. A decision to the contrary will not further objective of the provisions of the Act and the Rules and will help only in putting a torpedo on the hull in which revenue is collected. 8. In view of the above disc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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