2003 (11) TMI 491

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....nasakeran, R. Parthasarathy, Advocates and J. Seth, Manager, Excise, for the Appellant. Shri K.K. Srivastava, JDR, for the Respondent. [Order]. - The issues involved in these appeals are common, same are being disposed off by this order. Appellants in the Appeal No. E/2422/2002 is the manufacturer who during the period 1995-96 availed Modvat credit on invoices showing description of goods....

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....urer.     (b)    Penalties in the other appeals herein were imposed on the various dealers under Rule 173Q(1)(bbb). These dealers have admitted to have supplied only coils and have not done the splitting. In case of certain dealers even no statements were recorded and in others the charges for alleged slitting were not received from the dealers. 3. The issu....

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....or penalties, if any under Rule 57-I for not following the provisions and procedures of Rule 57J could be considered on the manufacturer appellant herein. (b)        As regards the dealers, in the other appeals today, no case is found for imposition of penalty under Rule 173Q(1)(bbb), since there is no cause to entertain any doubt about the said dealers to hav....