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TMI Blog2016 (4) TMI 20X X X X Extracts X X X X X X X X Extracts X X X X ..... y, Suptd. (AR) ORDER Per Sri H. K. Thakur 1. This Appeal has been filed by the Appellant against Order-in-Appeal No.76/Kol-III/2012 dt.20.06.2012 passed by the Commissioner of Central Excise, (Appeal-I), Kolkata as First Appellate Authority. 2. Sri B.N.Chattopadhyay, Consultant appearing on behalf of the Appellant argued that amounts of Rs. 93,223/- with respect to duty liability and Rs. 93,22 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... recovery machinery provided under Cenvat Credit Rules which was amended in 2005 as per Section 82 of the Finance Act, 2005. (i) Commr. of C.Ex and S.Tax, LTU, Bangalore vs. Bharat Electronics Ltd. [2011(267)E.L.T.172(Kar.)] (ii) Commr. of C.Ex, Allahabad vs. J.H.V.Sugar Corp. Ltd.[2010(262)E.L.T.540(Tri.-Del.] (iii) Nibi Steels Ltd. vs. Commr. of C.Ex, Allahabad [2012(284) E.L.T. 734(Tri.-Del.) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Show Cause Notice dated 24.09.2004 to argue that the Appellant were asked to produce books of accounts showing maintaining of separate accounts with respect to consumption of common inputs for use in the manufacture of dutiable and exempted final products. That inspite of the requests made by the department, no such accounts were furnished by the Appellant. Ld. A.R. thus strongly defended the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y beginning and no retrospective amendment for introducing recovery machinery was done under Section 82 of the Finance Act, 2005. Accordingly, the case laws relied upon by the Appellant regarding non-imposition of penalty are not applicable. The period during which the Cenvat Credit was taken by the Appellant ranges from April, 2003 to July, 2004 when Cenvat Credit Rules, 2002 and 2004 were in ope ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... exempted goods were mentioned in the periodical returns filed with the department. On perusal of the records and in the interest of justice this Bench is of the view that a penalty of Rs. 20,000/- under Rule 13(1) of the Cenvat Credit Rules, 2002 will meet the ends of justice. Accordingly penalty imposed upon the Appellant by the Adjudicating Authority under Order-in-Original dated 28.08.2007, up ..... X X X X Extracts X X X X X X X X Extracts X X X X
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