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2018 (11) TMI 1941 - CESTAT CHANDIGARHRecovery of remission of duty - semi finished goods lost in fire - Rule 21 of the Central Excise Rules, 2002 - HELD THAT:- The said issue has already been settled by this Tribunal in appellant’s own case while entertaining the claim of remission of duty by this Tribunal in PARK NONWOVENS PVT. LTD. VERSUS CCE, DELHI-III [2017 (3) TMI 1923 - CESTAT DELHI] wherein it has been held that the appellant is not required to reverse the cenvat credit contained in work in progress finished goods and semi finished goods. Taking note that the said order which has been accepted by the Revenue, the ld. Commissioner (A) was not required to pass the impugned order for recovery of cenvat credit on inputs contained in work in progress of semi finished goods which shows that the ld. Commissioner (A) have no regard to the order passed by this Tribunal, it is found that recently the Hon’ble High Court of Karnataka in the case of XL HEALTH CORPORATION INDIA PVT. LTD. VERSUS THE UNION OF INDIA, DEPUTY COMMISSIONER SERVICE TAX, DIVISION-III SERVICE TAX-I, COMMISSIONERATE [2018 (10) TMI 1565 - KARNATAKA HIGH COURT] observed that the ld. Commissioner (A) has not given any regard to the Tribunal’s orders imposed a fine of Rs. 1 Lac on the Ld. Commissioner (A). In that circumstances, the Commissioner (A) has not respected the order of this Tribunal required to be penalized. Therefore, the ld. Commissioner (A) is directed to take care in future to avoid any penal action from this Tribunal. The impugned order is set aside. The appeal is allowed.
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