2011 (5) TMI 74

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....ect Reading Optical Emission Spectrometer vide Bill of Entry No.409488 dt. 10.7.2007, challenge the imposition of penalty under the provisions of Rule 15 (2) of the CENVAT Credit Rules read with Section 11AC of the Central Excise Act penalty has been imposed on the ground that the importer could not produce evidence of any actual receipt of spectrometer into their factory and the entry of the same....

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....eful consideration of submissions by both sides, I find that that the matter can be decided by directing that the officers visit the factory of the assessees and satisfy themselves as to the availability of the spectrometer in question in the factory. If the assessee is able to prove that the spectrometer in its factory is the one imported on 10.7.07 under the relevant Bill of Entry, then there is....