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TMI Blog2016 (8) TMI 442X X X X Extracts X X X X X X X X Extracts X X X X ..... ORDER The appeal is directed against the Order-in-Appeal No. AKP/164/NSK/2010 dt. 31.5.2010 passed by Commissioner (Appeals) Central Excise & Customs, Nashik, whereby the Ld. Commissioner rejected the appeal of the appellant. 2. The fact of the case is that the present appellant is partner of the partnership firm M/s. Shri Gajanan Re-Rolling Mills. The case was made out that the partnership f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed that it was free delivery at their factory gate and transportation was arranged by their suppliers. He also stated that his firm has reversed the entire Cenvat Credit initially under protest subsequently the protest was withdrawn. The appellant was imposed penalty of Rs. 2 lakhs under Rule 26 of the Central Excise Rules. Against the adjudication order, the appellant filed an appeal before the C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aced reliance on the judgment of the Hon'ble Bombay High Court in the case of Commissioner of Customs (E.P.) Vs. Jupiter Exports 2007 (213) ELT 641 (Bom.) 4. On the other hand, Shri N. N. Prabhudesai, Ld. Superintendent (A.R.) appearing on behalf of the revenue reiterates the findings of the impugned order. He submits that the present appellant was penalized for his own fault that he was aware ab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vat Credit. The allegation was that the waste and scrap which is covered under the cenvatable invoices are not in the nature, which can be used for the purpose of rerolling in the manufacture of the final product. I find that the present appellant has shown his ignorance about the nature of the product. From the statement it is revealed that though he has not admitted regarding the nature of the g ..... X X X X Extracts X X X X X X X X Extracts X X X X
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