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TMI Blog2006 (12) TMI 60X X X X Extracts X X X X X X X X Extracts X X X X ..... enalty and interest set aside - Appeal No.E/1528/2006-Mum - Final Order No. A/652/2007-WZB/C -IV/(SMB) - Dated:- 28-12-2006 - [Order per] - This appeal is filed against the Order of the Commissioner (Appeals) of Central Excise, Mumbai who in turn set aside the Order-in-Original and allowed the appeal filed by the assessee. 2. M/s. Rubber Products Ltd. engaged in the manufacture of excisab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... spect of such inputs or capital goods and such removal shall be made under the cover of an invoice referred to in Rule 7. Further, as per Rule 8 of Central Excise Rules, 2002 read with conjunction with Rule 4, the facility of monthly payment applies only to the payment of duty on self manufactured goods and not on inputs or capital goods bought from outside and later removed as such. The amount eq ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nalty under Rule 13 of Cenvat Credit Rules, 2002. The Asst. Commissioner adjudicated the matter and confirmed the demand of interest and imposed equal amount of penalty. On filing appeal by the assessee before the Commissioner (Appeals), Order-in-Original was set aside by allowing the appeal. 3. The ld. Commissioner (Appeals) has observed that there is an amendment to the sub-rule as shown in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , as has been done in the impugned order. Accordingly the demand of interest confirmed vide impugned order is not sustainable and in the absence of demand, the penalty also has to be set aside. 4. On going through the aforesaid observation. I find nothing illegal in the impugned order passed by the ld. Commissioner (Appeals), Central Excise, Mumbai. I find no merit in the appeal filed by the R ..... X X X X Extracts X X X X X X X X Extracts X X X X
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