2012 (8) TMI 826

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....ondent. ORDER This appeal is directed against the order-in-appeal No. SKSS/202-205/DMN/Valsad/2010-11, dated 25-10-2010 vide which the first appellate authority has dismissed the appeal filed by the appellant against the imposition of penalty by the adjudicating authority. 2. Heard both sides and perused the records. 3. The adjudicating authority in this case after following the due pr....

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....ons made by both sides in detail, I find that the penalty imposed on the appellant under Rule 26 of the Central Excise Rules, 2002 is unwarranted for more than one reason. Firstly, the appellant herein in his statement before the authorities has categorically stated that he is SSI manufacturer of goods and does not avail Cenvat credit of duty paid on raw materials. It is also on record that the ap....

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....r any invoices can be made in cheque or cash. There is nothing on record to indicate that the appellant had not received the material, not accounted for the same and also not accounted for the invoices in his records. In the absence of any such contrary evidence, in my considered view, the penalty imposed on the appellant is unwarranted. Secondly, I find that the show cause notice in this case see....