2005 (6) TMI 68

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....ber (T)]. - These appeals have been filed against the Order-in-Original No. 3/2004-Cus. (Commr.), dated 31-3-2004, passed by the Commissioner of Customs & Central Excise, Guntur. 2. The appellants are 100% E.O.U. Consequent to the introduction of Cenvat Credit Rules, 2001, the appellants submitted a letter dated 27-7-2001 to the Jurisdictional Commissioner of Central Excise expressing their int....

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....gly challenged the findings of the adjudicating authority. 3. Shri S. Murugappan, learned Advocate appeared for the appellants and Shri R.N. Viswanath, learned SDR appeared for the Revenue. 4. The learned Advocate submitted that the earlier, there was a provision in Rule 100H of the Central Excise Rules wherein it is stated that the rules relating Modvat would not be applicable to the 100% E....

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....Original. 6. We have gone through the rival contentions. The appellants have informed their intention of taking Cenvat credit. The Department acknowledged the intimation sent by the appellants. In these circumstances, the appellants started taking credit. Therefore, there is no contumacious conduct on the part of the appellants warranting imposition of any penalty. Therefore the penalties impos....