2019 (5) TMI 1995

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....UDICIAL) For the Appellant : Shri Naveen Bindal, Shri R.K. Hasija, Advocate For the Respondent : Shri Vijay Gupta, Authorised Representative ORDER PER ASHOK JINDAL: The appellants are in appeal against the impugned orders wherein Cenvat credit has been denied to M/s National Soap Mills and penalty has been imposed on M/s Lok Nath Varinder Kumar Impex Limited. 2. The facts of the ....

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.... Cenvat credit and another invoice has been issued to the appellant namely, National Soap Mills to avail inadmissible Cenvat credit without accompanying the goods. The matter was adjudicated, the Cenvat credit was denied and penalty on both the appellants were imposed. Against the said orders, the appellants are before me. 3. Heard the parties and perused the record. 4. On the basis of the a....

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....eared on payment of duty. In that circumstances, Cenvat credit cannot be denied to M/s National Soap Mills, therefore, the case against National Soap mills is not sustainable. Accordingly, the impugned order qua National Soap mills is set aside. 5. With regard to penalty imposed on M/s Lok Nath Varinder Kumar Impex Limited, I find that the penalty has been imposed on a company which is jurisdic....