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TMI Blog2017 (12) TMI 897X X X X Extracts X X X X X X X X Extracts X X X X ..... ongly mentioned. The reason for issuance of a consolidated invoice on the end of the day was to avoid issuing several invoices in respect of each small quantity of the goods. The modus operandi adopted by the appellant cannot be termed as fraudulent in nature, with intention to defraud the government revenue - in absence of any suppression, fraud, collusion etc., with intention to evade payment of Central Excise duty, penalties cannot be imposed on the appellant. Under the identical situation and circumstances of the case, the Gujarat High Court in the case of CCE & C Vs. Saurashtra Cement Ltd. [2010 (9) TMI 422 - GUJARAT HIGH COURT] has set aside the penalty imposed on the appellant. Penalty set aside - appeal allowed - decided in fa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e inputs used for the manufacture of transformers by said appellant is copper enamelled wire. During the relevant period, the appellant company had procured such inputs from M/s Bansal Insulation Products Pvt. Ltd. and Shree Metal Industries. The Central Excise duty paid by those manufacturers was taken as a Cenvat credit by the appellant company. The Central Excise department denied the Cenvat benefit to the appellant company on the ground that those manufacturers of inputs removed the goods on cycle rickshaws, auto rickshaws and other similar vehicle and issued the invoices at the end of the day mentioning the wrong vehicle number. The show cause proceedings initiated against the appellant M/s Trusin Electronics Pvt. Ltd. along with other ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s case was that the vehicle number in invoice was wrongly mentioned. The reason for issuance of a consolidated invoice on the end of the day was to avoid issuing several invoices in respect of each small quantity of the goods. The modus operandi adopted by the appellant cannot be termed as fraudulent in nature, with intention to defraud the government revenue. This fact is evident from the impugned order that upon proper appreciation of the facts, the ld. Adjudicating authority has dropped the duty/Cenvat demand against the appellant M/s Trusine Electronics Pvt. Ltd. Therefore, in absence of any suppression, fraud, collusion etc., with intention to evade payment of Central Excise duty, penalties cannot be imposed on the appellant. In this c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iven are fulfilled or not. The use of the words subject to has reference to effectuating the intention of the law and the correct meaning, is conditional upon . The observance of conditions of licence is necessary for the availability of exemption under Section 5. Where the licensee contravenes the conditions of the licence or Act or the rules, he becomes liable to pay the tax, notwithstanding that a license is issued to him under Section 5. 24. In view of the above discussion and legal position emerging therefrom, we have no hesitation in confirming the orders passed by the Tribunal and dismissing all these Appeals filed by the Revenue, by holding that there was no intention on the part of the respondent assessee to evade any payment ..... X X X X Extracts X X X X X X X X Extracts X X X X
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