9911796707
TMI Blog2017 (5) TMI 1333X X X X Extracts X X X X X X X X Extracts X X X X ..... are for the period from 11.06.2003 to 31.05.2005 and the provisions of said Sub-rule (2) which come into operation on 01.03.2007 were not applicable to the clearances made before 01.03.2007 - penalty not sustainable - appeal allowed - decided in favor of appellant. - E/773-774/2010-EX[DB] - A/70484-70485/2017-EX[DB] - Dated:- 2-5-2017 - Mr. Anil Choudhary, Member (Judicial) And Mr. Anil G. Sha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ere admissible for refund of the duty paid on goods cleared by them through PLA under the said Notification No.32/99-CE dated 08.07.1999. The receivers of the goods cleared by them were entitled to have Cenvat credit of entire duty paid on the goods cleared irrespective of the fact that the duty paid through PLA was refunded to appellants. Both the appellants supplied goods to M/s Hindalco Industr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... excess Cenvat credit of ₹ 40,01,575/- should not be recovered from them. The said show cause notice had a proposal to impose penalty on M/s Brahmaputra Carbon Ltd. under Rule 26 of Central Excise Rules, 2002. The show cause notice dated 25.04.2006 had a proposal for recovery of Cenvat credit from M/s Hindalco Industries Ltd. and had a proposal for imposition of penalty from M/s Guwahati Car ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aid order appellants is before this Tribunal. 3. Heard the learned Counsel for appellant. He has relied on the decision of Division Bench of this Tribunal in the case of M/s Hindalco Industries Ltd. Vs Commissioner of Central Excise, Allahabad reported at 2014-TlOL-2139-CESTAT-Del which is arising out of the same impugned Order-in-Original of these appeals. This Tribunal in the said case ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d from 11.06.2003 to 31.05.2005 and the provisions of said Sub-rule (2) which come into operation on 01.03.2007 were not applicable to the clearances made before 01.03.2007. Therefore, imposition of penalty by invocation of said provisions is not sustainable. 6. Therefore, we allow both the appeals filed by the appellants-assessee. The appellants shall be entitled for consequential relief, if a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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