2017 (9) TMI 407

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....anjan, A.R. for the Respondent. ORDER This appeal is directed against order-in-appeal No. 164/2012(H-I)CE dated 18.02.2013. 2. Heard both sides and perused the records. The relevant facts that arise after filtering out unnecessary details are, audit party of the Central Excise department visited the appellants premises and pointed out errors in the records of the appellant. The errors poi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ng found to have availed ineligible CENVAT credit in respect of the inputs on the xerox copy of the invoices. On a specific question from the Bench, learned consultant submits that the  appellant's unit is closed and he may not be able to produce original invoice for availment of CENVAT credit. The finding of the adjudicating authority as well as the 1^st  Appellate Authority has cor....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... invoices. In my view adjudicating authority has imposed penalty under Rule 5 of the CENVAT credit Rules and no specific sub-rule of provision has been invoked. Keeping in mind that there are no detailed finding as to erroneous availment of CENVAT credit on the rejected inputs and how it has to be attended to, I find that the equivalent amount of penalty imposed by the lower authorities seems to b....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

...., which has to be filed along with acceptance of the job work with the jurisdictional authorities. In the absence of any such declaration, in my view the penalty imposed by the lower authority seems to be correct. Further  the submissions that the penalty imposed under Rule 25 of the Central Excise Rules 2002 is incorrect, in my view there being contravention of the provisions of Central Exci....