2000 (9) TMI 491

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....me Industries, Calcutta have filed the present appeal against the Order-in-Appeal No. 50/Cal.III/99 dated 23-8-1999 of Commissioner of Central Excise (Appeals), Calcutta which upheld the Order-in-Original No. 41/Demand/97 dated 6-11-1997 of Assistant Commissioner of Central Excise, Dum Dum Division, whereunder Modvat credit of Rs. 19,563/- (rounded off) was disallowed and a penalty of Rs. 5000/- w....

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....ld. Advocate appearing for the appellants, submits that it is totally incorrect to allege that the appellants failed to file Modvat Declaration in respect of the inputs in question. He, however, admits that there is some variation in nomenclature of the inputs. He argues that such a variation in nomenclature should not be the ground for denial of the substantive benefit. In support, the ld. Advoca....

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....here is no evidence on record to prove mala fides on the part of the appellants. He substantiates his plea by referring to the judgment of the Hon'ble Supreme Court in the case of Hindustan Steel Ltd. - 1978 (2) E.L.T. (J 159) wherein it was held that no penalty should be imposed for technical or venial breach of legal provisions. He has also relied upon the decision of the Hon'ble Supreme Court i....