2009 (7) TMI 1062

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....Advocate, for the Respondent. ORDER This is an appeal by the Department against the order of the Commissioner (Appeals) No. 40/CE/Appl/DLH-IV/2007 dated 13-4-07, against the dropping of penalty imposed under Section 11AC by the original authority. 2. Heard both sides. 3. Relevant facts, in brief, are that the respondent is an assessee engaged in the manufacture of control panel. They h....

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....he Department is in appeal. 4. Learned Advocate submits that the respondents were planning manufacturing certain new products and procured armoured cables and conductors and took credit to the tune of Rs. 3,86,053/-. As they could not utilise the same due to change in circumstances, they decided to sell the same to other parties who were requiring the same. The said inputs should have been clea....