2009 (7) TMI 1014

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...., for the Respondent. ORDER Being aggrieved with the order passed by Commissioner (Appeals), Revenue has filed the present appeal. I have heard Shri Sameer Chitkara, learned S.D.R., appearing for the Revenue and Shri K.I. Vyas, learned Advocate, appearing for the respondents. 2. Commissioner (Appeals) while disposing of the appeal filed by the respondent has observed that as the appellant....

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....is concerned. 3. The Appellate Authority has further set aside the penalties imposed upon the partner, executive and authorized signatory of the firm on the ground that Rule 13 of Cenvat Credit Rules does not provide for imposition of personal penalty, as held by the Tribunal in the case of Scor Tour Impex [2006 (200) E.L.T. 273 (Tri.-Del.)]. Apart from the above fact I find that the allegation....