TMI Blog2015 (12) TMI 1668X X X X Extracts X X X X X X X X Extracts X X X X ..... ty by the suppliers of goods and that based on the invoice / TR-6 Challan the cenvat credit was taken by it on receipt of the raw Bidis into the factory. Thus, malafides cannot be attributed to the appellants, justifying imposition of penalties - penalties set aside - the matter is remanded to the original authority for necessary verification of the actual cenvat credit involved in the case, which can be reversed by the appellant - appeal allowed by way of remand. - E/3760-3761/2010- EX[SM] - A/54341-54342/2015-SM[BR] - Dated:- 11-12-2015 - Mr. S.K. Mohanty, Member (Judicial) Sh. Soumyajit Pani, (Advocate) for the Appellant Sh. G.R. Singh, (AR) appeared for the Respondent Per S K Mohanty The appellant is engage ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... However, the penalty of ₹ 27,50,000/- imposed under Rule 15(1) ibid was reduced to ₹ 13,76,239/- and penalty on appellant no.2 was reduced from ₹ 13,76,239/- to ₹ 5 lakhs. Feeling aggrieved with the impugned order, the appellants have filed before this Tribunal. 2. The ld. Advocate appearing for the appellant submits that the appellant is not contesting disallowance of cenvat credit of ₹ 13,70,513/- and the interest amount of ₹ 5,94,687/- confirmed against it. However, the ld. Advocate submits that the appellant is contesting the penalties imposed against both the appellants. It his submissions that based on the invoices, TR-6 Challans issued by the raw Bidi manufactures, the appellant had availed cenv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nvoice/ delivery invoice and TR-6 challan of payment of duty alongwith each consignment and on the basis of such documents, Bidi and duty were accounted for in factory records. Shri Joshi has produced original delivery invoices and copies of TR-6 challans for the bidi received during the period April 03 to March 08. Further, he stated that they had taken Cenvat credit of duty paid on purchased loose bidi and the same was utilized for clearance of bidis manufactured in their factory and he has produced the RG-23A Pt. I and RG-23 Pt.II register for the relevant period. The payment of loose bidi so purchased were made by cheque /demand draft/cash but mainly payments were made by draft and he has produced copy of ledger showing details of pay ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... invoice / TR-6 Challan the cenvat credit was taken by it on receipt of the raw Bidis into the factory. Thus, I am of view that malafides cannot be attributed to the appellants, justifying imposition of penalties. 9. Therefore, the impugned order is set aside and the appeals are allowed to the extent of imposition of penalties on the appellants. Since the appellant is contesting that the amount of cenvat demand confirmed is not correct and appropriate inasmuch as there is difference in the figures (i.e. ₹ 13,70,513/- as claimed by the appellant and ₹ 13,76,239/- confirmed in the adjudication order), the matter is remanded to the original authority for necessary verification of the actual cenvat credit involved in the case, whi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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