2009 (6) TMI 909

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....iled by the Revenue against the Order-in-Appeal No. 97/2007-C.E., dated 7-3-2007. 2. Heard both sides and perused the records. 3. Learned SDR appearing on behalf of the Revenue submits that the impugned order of the Commissioner (Appeals) setting aside the demand of interest and penalty is improper. It is her submission that the respondent herein availed the Cenvat Credit on the invoices issued ....

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....ich would fall within the ambit of provisions of Section 15(2) for the imposition of equivalent amount of penalty. 4. Learned Counsel appearing on behalf of the respondent would submit that the respondent was not aware that the invoices which were issued to them were improper. It is his submission that they are the holders of Central Excise Registration for the manufacture of Cast Iron, Castings ....