2009 (10) TMI 812

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.... JDR, for the Respondent. ORDER This is an appeal against the order of the Commissioner (Appeals) No. 73/C.E./APPL/DLH-IV/2007 dated 13-7-2007 2. Heard both sides. 3. The relevant facts, in brief, are that the appellant was a registered dealer under Rule 9 of the Central Excise Rules for the purpose of receiving the duty paid goods and passing on the Cenvat credit to the manufacturer e....

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....Rule 25 of Central Excise Rules, 2002 and Rs. 1 lakh under Rule 13(1) of Cenvat Credit Rules, 2002. On appeal, the Commissioner (Appeals) partly allowed the appeal by setting aside the penalty imposed under Rule 13 of erstwhile Cenvat Credit Rules, 2002 while upholding the penalty imposed under Rule 25 of the Central Excise Rules, 2002. 4. Learned Consultant for the appellants submits that they....

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....e also relies on the decision of the Tribunal in the case of M.H. Steel Corporation v. C.C.E., Mumbai-I reported in 2007 (214) E.L.T. 53 (Tri-Ahmd.) and the decision of the Tribunal in the case of C.C.E., Chandigarh v. Ashish Gupta reported in 2009 (240) E.L.T. 390 (Tri.-Del.). 5. Learned DR reiterates the finding of the Commissioner (Appeals) and adds that but for the investigation commenced b....

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....f the explanations offered for the shortage of the inputs was that the goods were sold without bills which is highly irresponsible and outrageous. This is not the purpose for which a dealer is allowed registration. The provision of Rule 11 of the Central Excise Rules relating to issue of invoice is clearly applicable in terms of Rule 11(7) to the first stage dealer as well as second stage dealer. ....