2013 (11) TMI 953

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.... For the Respondent : Shri K.S.V.V. Prasad, SDR JUDGEMENT M/s. Fine Cast Industries are the manufacturers of Cast Iron and SG Iron castings falling under Chapter 73 of the Schedule to the CETA, 1985. On a perusal of records, it is seen that on earlier occasions the matter was adjourned several times and none appeared on behalf of the appellant no.1. 2. Heard the learned Advocate Shri M.....

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....tatement, which is contrary to evidence. He further submits that the demand is prior to 01.03.2007. He further submits that penalty was imposed under Rule 25 is not applicable on the dealers. He further submits that imposition of penalty under Rule 26(2) was inserted on 01.03.2007 and, therefore, the same would not be applicable in the present case. 4. The learned Authorised Representative for ....

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....ap but they have issued duty paid invoices for scrap and these statements were never retracted at any point of time. It is also noted that there is a difference between the sale price and MS Scrap was Rs.13.50 and Rs.18/- but the Cenvated invoices shows the rate Rs.26/- to Rs.28/-. It is also noted that there is a difference on the description of the goods between the actual goods received and the....

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....m the premises of a second stage dealer also is removal and a second stage dealer also has to issue proper invoices showing true particulars. This has not been done in this case. So, there is a contravention of Rule 25 (a) in respect of duty paid goods supplied to Units not availing Cenvat credit. In respect of non- duty paid goods cleared to the manufacturers under invoice showing duty payment th....