9911796707
TMI Blog2008 (8) TMI 345X X X X Extracts X X X X X X X X Extracts X X X X ..... Cenvat Credit Rules, 2004. - Imposition of penalty needs to be considered sympathetically as confusion in trade during relevant period - No need for penalty under Rule 173Q(1)(bbb) - E/3259/2006 - A/676/2008-WZB/C-II/(SMB)MUM - Dated:- 29-8-2008 - Shri M.V. Ravindran, Member (J) REPRESENTED BY : Shri R.S. Paranjape, Advocate, for the Appellant. Dr. T. Tiju, JDR, for the Respondent. [Order]. - This appeal is directed against Order-in-Appeal No. P-IIIBBP/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. Name of the Supplier Invoice Credit R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -Do- 16. -Do- 2424 13-5-95 1195 -Do- 17. -Do- 2426 23-5-95 3416 -Do- Total 31939 2. Heard both sides and perused the records. 3. During the course of last hearing, the learned Counsel was directed to produce the invoices on which the credit was availed by the appellant. He produces the same before me. 4. On careful perusal of the said documents, I find that as regards Sr. Nos. 1 2 as reproduced in table herein above, the appellant has availed Cenvat/Modvat credit on copy of the invoices. The allegation in the show cause notice that they have availed credit on the extra copies of invoice. Today on perus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... edit of Rs. 53,094/- and appeal of the appellant to this extent is allowed and the impugned order is set aside. 7. As regards the credit of the duty availed by the appellant on the invoices issued by M/s. P. Jain Chemicals Gases Ltd., Nagar, I find that the allegation in the show cause notice is that the credit has been availed by the appellant on the invoice issued by the dealers where serial numbers were not marked. On perusal of the invoices produced before me. I find that the Sr. No. was typed on the invoices and in some of the invoices, Sr. No. was stamped by a rubber stamp. The issue is no more res integra, as the Tribunal in an identical situation has held that stamping of Sr. No. by rubber stamp is enough to avail the cred ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
