Judgment
1. These two appeals have been filed by the respective appellants challenging the penalty imposed on them.3. Shri P.M. Rao, learned JDR pleaded that penalty of Rs. 2,500 each has been imposed on the appellants on the ground that they have issued modvatable invoices without supply of goods. On the basis of invoices issued by both these appellants, M/s. Genus Overseas has taken modvat credit. Show cause notice was also issued to them and under common Adjudication order passed by the Assistant Commissioner, Central Excise, Jaipur, credit was denied to M/s. Genus Overseas and penalty was also imposed on M/s. Genus Overseas and also on the present appellants. M/s. Genus Overseas had not filed any appeal against the Order-in-Original and thus the same has become final in their case. The Commissioner (Appeals) also reduced penalty on the present appellants from Rs. 5,000 to Rs. 2,500. Since violation of rule by issuing modvatable invoices without sending the goods has also been established against them, therefore, I do not find any reason to interfere with the order of the Commissioner (Appeals). Accordingly, both these appeals are rejected.