DATRE CORPORATION LTD. Vs. CCE

JUDGEMENT

(1.) HEARD both sides.

(2.) THE Appeal is being taken in pursuance to the order dated 19.01.2009 passed by Hon'ble Calcutta High Court. The Hon'ble Calcutta High Court set aside the final order to the extent whereby the penalty imposed under Rule 57U(6) of Central Excise Rules was set aside.

(3.) THE contention of Revenue is that Appellant had not filed any declaration before taking the credit. Therefore the credit was taken without informing the Revenue and on the goods which are not specified goods under Rule 57Q of Central Excise Rules. Hence liable for penalty.