2015 (10) TMI 144

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....entral Excise<br>Ashok Jindal, Member (J),J. For the Appellants : Shri Krishna Kant & J P Kaushik, Advs. For the Respondent : Ms Ranjana Jha, DR ORDER Per: Ashok Jindal: The appellants are in appeals against the impugned order wherein duty along with penalty has been confirmed against M/s. Sadhu Forgings Ltd. and penalty on all the four appellant&#39;s have been confirmed by way of impugned ....

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..... was denied along with interest and penalty on all the appellants were imposed. Aggrieved from this order appellants are before me. 3. The Ld. Counsel for M/s. Sadhu Forgings Ltd. and Shri Chhotu Ram, Manager, submits that in this case it is not disputed that invoices has been issued by M/s. NAW to them wherein duty has been paid and they have taken the Cenvat Credit on duty paid by M/s. NAW. Mo....

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.... He further submits that penalty on P.C. Bothra has been imposed under Rule 26 of the Central Excise Rules 2002 but under which clause of Rule 26 penalties has been imposed, that has not been explained. Therefore, relying on the decision of Hon&#39;ble Supreme Court in the case of M/s. Amrit Foods Vs. C.C.E. UP 2006 (72) R.L.T. 9 (SC), he submits that penalty is not imposable. 5. On the other han....

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....e Central Excise rules 2002 or not and Rule 11(2) is extracted here below for better provision: "[(2) The invoice shall be serially numbered and [shall contain the registration number, address of the concerned Central Excise Division,] name of the consignee, description, classification, time and date of removal, mode of transport and vehicle registration number, rate of duty, quantity and value, ....