2015 (10) TMI 1932

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..... nal in the case of Machino Montell [2004 (4) TMI 101 - CESTAT, NEW DELHI] stands reversed by the Hon’ble High Court but nevertheless I am of the view that it is not the case of the mala fide on the part of the respondents so as to impose any penalty upon them. Admittedly, the mistake was detected by the assessee himself and in any case, the Cenvat credit was available to them and the only issue is .....

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..... efully examined the case records including the appellants submissions made in writing and at the time of personal hearing and observe that the appellant in this case received the material in question and unloaded the same in the adjoining premises but took the Modvat credit on the strength of Bill of entry received by them. The goods in question were however physically entered the factory gate as .....

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..... (S.C.) and follow by the CESTAT in the case of M/s. Machino Montell - 2004 (62) R.L.T. 709 (LB), as there is neither any evasion of duty nor any attempt has been made to evade the duty by the appellants." 3. Though I find that the Larger Bench of the Tribunal in the case of Machino Montell [2004 (62) R.L.T. 709 (LB) = 2004 (168) E.L.T. 466 (Tri.-LB)] stands reversed by the Hon'ble High Court .....

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