2010 (7) TMI 333

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.... demand and various other proposals in the show cause notice. Revenue's appeal is against setting aside of penalty imposed under Rule 15(2) read with Section 11AC. Assessee appellant has also filed counter in the style of cross objection against the appeal filed by the department. The issue involved in the appeal is common and therefore they are taken together. 3. Briefly stated the facts of the case are that the assessee appellants were engaged in manufacture of Tooth Paste/Powder (Ayurvedic), Balm and Gateup falling under Chapter 33 of Central Excise Act, 1985. They have availed Cenvat Credit on the strength of the invoices issued in the name of their unit at Daman. However, they applied for Central Excise registration subsequent....

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....stration on 9-1-07. The contention is that Cenvat Credit has been disallowed to them only on procedural aspect of taking registration late. There are plethora of decisions holding that substantive benefits cannot be denied on technical infirmities. The contention of the appellant is that they did not get an opportunity to submit evidence to show that the goods were received in the factory. Now, they have produced the record in support of their contention. 5. The contention of the Revenue is that the condition of registration is mandatory and they have availed Cenvat Credit in contravention to Cenvat Credit Rules. Therefore, they are liable to penalty and the Commissioner (Appeals) has erred in setting aside the penalty. 6.&#8195....