2005 (12) TMI 522

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....]. - Heard both sides. The assessee is in appeal aggrieved by the order of the Commissioner of Central Excise (Appeals), Mumbai, who in turn rejected the appeal filed by the assessee. The assessee is engaged in the manufacture of goods falling under Chapter Heading 85 of CETA, 1985 were issued two show cause notices cum demand notices. The first show cause notice cum demand notice was issued by....

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....read with Rule 57GG ibid. Further, the appellant used his manufacturing registration number on the invoices issued under Rule 57G/57T, they did not obtain permission of the competent authorities to bring duty paid goods in their premises as per Rule 51A of Central Excise Rules, 1944. On due adjudication demand of Rs. 2,03,111/- was confirmed and penalty of Rs. 25,000/- was imposed. On filing appea....

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.... as such on their invoice to their customers for taking Modvat credit and that this procedure was not legal and not proper and that they were liable to pay duty. The second show cause notice dated 9-4-96 alleges that the since the Modvat credit was wrongly passed on to their customer M/s. Bee Electronic Machines Ltd., they were required to pay the said sum under Sec. 11D which applies only to manu....

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....- which was collected from their customers illegally by issuing invoices. Further penalty of Rs. 25,000/- was imposed under Rule 173Q of Central Excise Rules, 1944. 4. From the aforesaid submissions made by the assessee and the findings of the original adjudicating authority analysis that of the Commissioner (Appeals) no where  the ground taken before me is urged. Even otherwise this ....