9911796707
TMI Blog2008 (1) TMI 177X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant was not aware of the introduction of Rule 12B which fixes the liability for payment of duty either on the trader or on the job worker – duty is payable by appellant (trader) but penalty not imposable as rule was newly introduced - E/71/2006 - 60/2008 - Dated:- 18-1-2008 - DR. S.L. PEERAN, MEMBER (J) and T. K. JAYARAMAN, MEMBER (T) [Order Per Shri T. K. Jayaraman, Member (T)]- 1. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e issue, the Commissioner (Appeals) upheld the order but gave the benefit of cenvat credit. The appellants are aggrieved over the impugned order and therefore, they have come before the Tribunal for relief. 3. The appellant appeared himself before the Tribunal for hearing. Shri K. S. Reddi, learned departmental representative appeared for the Revenue. 4. We heard both sides. The appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fied. He also cited the case law in the case of M/s. Delhi Thread Co. reported in 2005 (187) ELT 36 (Tri.-Del.) wherein the plea that imposition of penalty on impugned goods is not sustainable as the appellant's were not aware of the imposition, was accepted and penalty was set aside. 5. On a very careful consideration of the issue, we find that in terms of the Rule 12B introduced in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alty is not justified. Since, the Commissioner (A) has already given the benefit of modvat, the appellant would not suffer injustice on account of the demand because the duty paid on the raw material can be taken as modvat. As the penalty under Section 11AC is not justified, we set aside the penalty but confirm the duty along with the interest. The appeal is disposed of in the above manner. (Pr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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