TMI Blog2012 (7) TMI 831X X X X Extracts X X X X X X X X Extracts X X X X ..... a case of this nature, determine the amount of duty under sub-section (2) of the Section 11A and also determine the quantum of penalty, if found imposable. In the present case, unfortunately, there was no attempt at quantitative determination of duty or penalty. For the present, we have not come across any quantified demand of duty or penalty and hence the assessee virtually stands benefited. Ther ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the CENVAT Credit Rules, 2004. All the proposals were contested. The original authority dropped all the proposals. The order-in-original was reviewed in the department and accordingly an appeal preferred to the Commissioner (Appeals). The learned Commissioner (Appeals), after some discussion on the issues raised by the department, concluded thus : In view of the foregoing facts and circumstan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nation of duty or penalty. For the present, we have not come across any quantified demand of duty or penalty and hence the assessee virtually stands benefited. There is nothing to be waived, nor is there any basis for directing the appellant to make any pre-deposit. On the other hand, the impugned order, in its nature, impels us to order stay of its operation. It is ordered accordingly. We trust, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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