2007 (3) TMI 457

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....for the Respondent. [Order]. - Being aggrieved with the part of the order of the Commissioner (Appeals), vide which he has set aside the personal penalty imposed upon the respondents by the original adjudicating authority, the revenue has filed the present appeal. 2. After hearing the Ld. SDR, Shri S.N. Prasad, I find that the respondent was engaged in the manufacture of "Gutkha" and....

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....n of the above debit entry made by the respondents and also for imposition of penalty. The show cause notice was adjudicated by the Joint Commissioner confirming the demand of debit entry already made imposing personal penalty of identical amount of Rs. 7,85,203/-. On appeal against the above order, personal penalty was set aside by the Commissioner (Appeals) by following the Tribunal decision in ....

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....ions, it is seen that the appellant was admittedly availing the credit on the packing material after observing all the formalities under the Central Excise Law. It is only when their final product was banned by the Maharashtra Government, then it became surplus and the credit lying in their records became non-usable. As disclosed by the Manager in his statement neither inputs nor the credit could ....