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2015 (12) TMI 1668 - CESTAT NEW DELHIImposition of penalties - CENVAT credit availed on the basis of forged invoices - whether, penalty can be imposed on the appellants in the terms of Rule 15(1) and 15(2) ibid? - Held that: - the conditions of Rule 3 ibid has not been violated in this case. The documents available in the case file show that the appellant was not aware of the fact regarding non-payment of Central Excise duty by the supplier of raw Bidis into the Central Government account - filing of FIR and lodgment of the criminal case by the appellant prove the fact that appellant was not aware of non-payment/deposit of the duty 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.
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