2007 (7) TMI 483

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....nt, namely bill of entry, and imposing a reduced penalty of Rs. 20,000/-. 2. The appellant were engaged in the manufacture of taps and cocks and on scrutiny of the RT-12 returns, it appeared to the Revenue that Modvat credit was taken on the capital goods. The appellant was asked to submit all modvatable invoices pertaining to the RT-12 returns, which were not submitted and therefore, show cause notice was issued on 24-9-1997 for recovery of the wrongly availed Modvat credit and imposition of penalty. 3. During the personal hearing before the adjudicating authority, the authorized representative of the department who appeared on 22-2-2000 submitted photo copies of two letters both dated 29-9-1997 along with photo copy of bil....

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.... was submitted with the forwarding letter. From the correspondence which is on record it appears that the Superintendent (Technical), Central Excise, Aligarh had written to the Superintendent, Central Excise Range, Mathura to submit the original duty paying document to the Aligarh office. Even in the communication dated 29-9-1997, the appellant had informed the Assistant Commissioner, Aligarh that the original duty paying documents in respect of the credit in question availed on capital goods were submitted to the Mathura Range Office by their letter dated 29-9-1997. The importer's copy of Bill of Entry, which is on record shows that, it was generated by Indian Customs EDI System and there is no dispute over this fact after both the sides h....