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2011 (10) TMI 528 - CESTAT NEW DELHIImproper availment of Cenvat credit - Penalty - First appellate authority held that adjudicating authority in effect did not find availment of Cenvat Credit erroneous under law. For such reason when he was of the firm view that there was no contravention of Rule 9 and Cenvat Credit Rules, 2004, imposition of penalty was undesirable - Held that:- Before the appellate order could see the light of the day. Show Cause Notice was issued for review on 22-1-2009. This is an essence in conflict with law because it appears that the reviewing Commissioner without any regard to the first appellate order passed made review although the same Commissioner who was Appellate Authority acted as a reviewing authority without looking to his own decision in para 6 of the order dated 6-2-2008 and again reversed his decision by a review in terms of order dated 5-10-2009 to disallow Cenvat credit while dropping the penalty. Such an action of the authority shakes public confidence and results in public mischief - Decided in favour of assessee.
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