2008 (4) TMI 621

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....spondent. [Order per : Justice S.N. Jha, President]. - These two appeals by the Revenue against the same respondent arise from a common order-in-appeal dated 24-2-2006. 2. The respondent is engaged in the manufacture of various goods falling under Chapter 84 of the Central Excise Tariff. On scrutiny of challans for the period in question, it transpired that they had taken credit of R....

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....osed penalty of Rs. 5,000/- in one case and Rs. 2,000/- in the other case for contravention of relevant provisions of the Central Excise Rules. The Revenue preferred appeals before the Commissioner (Appeals). The appellate authority held that the lower authority has power to condone the lapse and grant permission for availment of credit which will be deemed to have been done in the instant case as....