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TMI Blog2007 (10) TMI 54X X X X Extracts X X X X X X X X Extracts X X X X ..... is not sustainable - E/18/2007 - A/1452/2007-WZB/C-IV/(SMB) - Dated:- 16-10-2007 - [Order per] - This appeal is directed against the Order-in-Appeal No. AT/610/M-111/2006 dated 6-10-2006 passed by the Com of Central Excise (Appeals), Mumbai Zone-II. Considered the submissions made by both the sides at length and perused the records. 2. The issue involved in this case is regarding denial of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the documents on which credit can be availed I find that the Central Excise Manual Supplementary instructions at Chapter IV specifically note that "a certificate issued by an appraiser of customs in respect of goods imported through foreign post office" and this would indicate that provisions and procedures were in place for availing Cenvat credit on the goods imported through foreign post off ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... isdiction over the importer's factory. The third copy shall be retained in the FPO for record. 4. The assessee should take credit on the basis of the certificate on receipt of the foreign post parcel. 5. Range Superintendent shall check the correctness of certificate submitted by assessee at the end of month with duplicate copies received in the Board Office." 5. It can be seen from the abov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 944. There is no allegation in the. Show cause notice that the appellants have availed the Modvat credit by misstatement, suppression or fraud or with intention to evade payment of duty. During the relevant period the appellants were submitting monthly RT-12 returns to the authorities and the authorities could have noticed the error when the returns scrutinized. As such I am of the view that penal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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