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TMI Blog2008 (8) TMI 305X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order].- This appeal is directed against Order-in-Appeal No. P-III/BBP/126-127/2006, dated 9-8-2006, vide which the learned Commissioner (Appeals) has upheld the order of the original adjudicating authority, who has denied the credit on the following invoices:- Sr. No. Name of the party Invoice RG 23A Pt-II Credit Remark No. Date No. Date 1. Cenlab Ind. Ltd. 685 15-6-95 164 5-8-95 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ced original invoice in respect of Sl. No. 2 and 4 in the table herein above mentioned. These two documents clearly indicate that the goods have been dispatched to the appellant and duty liability has been discharged. Only allegation in the show cause notice is that the appellant have availed duty credit on original documents and not on the buyer's copy. On perusal of the original documents, it ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ersal Oil-Seals Mfg. Co. Ltd., Rs. 8910/- invoice No. 140 of B.E. and an amount of Rs. 201/- against invoice No. 270 of Space Age Auto Ind. need to be denied and confirmation of such amounts is upheld. Accordingly, the appeal is disposed off in the following terms:- (i) Cenvat/Modvat credit of Rs. 4500/- on invoice No. 3184 dated 30-7-95 to Valco Sales and credit of Rs.1040/- on invoice No. 978 d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ition of penalty for such inferactions needs to be considered sympathetically as there was confusion in the trade during the relevant period. Hence, it cannot be adjudged that the credit was intentionally wrongly availed by the appellant. Accordingly, to my mind there is no need for visiting the appellant with penalty under provisions of Rule 173Q(1)(bbb) of the Central Excise Rules, 1944. Therefo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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