2000 (10) TMI 371

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....on, for the Respondents. [Order]. - In this Case, the Asstt. Commissioner of Central Excise, Alwar Division vide his Order dated 5-8-1996 confirmed a demand of Rs. 12,136/- under Rule 57-I on the Respondents and imposed a penalty of Rs. 500/- on them under Rule 173Q(1)(bb). This action is taken against the Respondents on the ground that they availed Modvat credit of duty paid on the goods recei....

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..... In some of the cases, the lower authorities had allowed Modvat credit in the similar circumstances observing that the manufacturer cannot be denied credit for a bona fide mistake committed by the dealer. Accordingly, the appellate authority set aside the order passed by the lower authority and allowed the appeal. 3.  The Revenue is in appeal against the above order of the Commissioner (App....