2005 (12) TMI 312

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....ri K.K. Anand, Advocate, for the Respondent. [Order]. - The Revenue is in appeal in this case against the Order-in-appeal dated 15-12-2003 wherein the appellate authority has set aside the penalty on the respondents. 2. The relevant facts for my consideration are : the Respondents are a dealer and purchased M.S. Scrap from one M/s Mahabir Prasad & Co. The respondents in turn sold the....

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....peal of the respondents. The Revenue, being aggrieved with this order, is before Tribunal. 3. The learned DR submits that imposition of penalty under Rule 209 on the respondents is correct inasmuch as they were aware that they are receiving the scrap, which is purchased from the market. Since the scrap purchased from the market is ineligible input, passing of such credit for ineligible inp....

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....ly allowed their appeal and set aside the penalty imposed on them. 5. Considered the submissions made by both sides and perused the records. I find that in this case the Commissioner (Appeals) has categorically stated in his findings as follows : ".....This contention of the Adjudicating Authority clearly shows that he is not sure about the fact that the scrap was received from the mark....