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TMI Blog2012 (9) TMI 938X X X X Extracts X X X X X X X X Extracts X X X X ..... new one should not be recovered along with interest? 2. Whether the penalties should not be imposed upon the parties concerned for availing of irregular modvat credit on replacement of old CPT's with new one?" 3. The Customs, Excise & Service Tax Appellate Tribunal, New Delhi decided Excise Appeal No. E/4658/2004 (filed by M/s. Monika Electronics Limited) & Excise Appeal No. 5087/2004 (filed by Onida Saka Ltd.) along with Excise Appeal No. E/5713-5718/2004 filed by the revenue against the Order-in-Appeal dated 18-8-2004 and 11-8-2004. In both these appeals common questions of law were involved. The appeals filed by both the respondent-companies were allowed with conseq ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts 2 and 3, there is no evidence to prove the same. Appellants 2 and 3 have categorically denied of having supplied new CPTs in place of the defective CPTs, to the company appellant No. 1. On the strength of these very allegations that the appellant No. 2 had replaced with new CPTs instead of carrying out the repair work on the defective CPTs received from company appellant No. 1, after clearing from the factory without payment of duty, show cause notices for different periods were issued to them way back in the year 1994. But the then Collector of Central Excise, Meerut dropped the proceedings by holding that the allegations did not stand proved from the bald fact that they did not mention the identification mark/Sl. No. on the CPTs sent b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Samtel Colour Ltd. Respectfully following the said order of the Division Bench, I do not find any merit in the appeals of revenue as regards the dropping of the proceedings by the Commissioner (Appeals) on this account. As regards, the revenue's appeals against the setting aside the penalties by the Commissioner (Appeal) on other people, I find that the penalty has been imposed under the provisions of Rule 209A of the Central Excise Rules, 1944. The Commissioner (Appeal) has correctly came to the conclusion that provisions of Rule 209A are not applicable in this case to the limited companies and hence the order setting aside the penalties under Rule 209A is correct and does not require any interference." 7. The Tribunal followed its ..... X X X X Extracts X X X X X X X X Extracts X X X X
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