2000 (4) TMI 224

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.....R. Kilania, JDR, for the Respondents. [Order]. - Stay matters are posted for hearing. On hearing I felt that the appeals can be disposed of. Accordingly, the matters were taken up for regular hearing. 2. It was submitted by Shri Anand that by impugned order 41 appeals have been disposed of by the Commissioner (Appeals). Out of that 17 appeals which have come before the Tribunal and ....

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....ssioner (Appeals), it is wrong legally on the part of the Commissioner (Appeals) to uphold the order of the imposing penalty for wrong availment of Modvat credit in terms of Rule 173Q of the Central Excise Rules. The imposition of penalty is for violation or interaction of the rules. Here admittedly there is no violation of any rule hence the question of levy of penalty in these matters do not ari....