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2015 (2) TMI 920 - AT - Central ExciseDenial of CENVAT Credit - main noticee was purchasing cenvatable invoices from the registered dealers and availing cenvat credit thereof without receiving inputs in the factory premises - Penalty u/s 11AC - Held that:- penal provisions on the Respondent would be considered after examining all the facts and circumstances of the case in totality of the main noticee. So, while directing the case of the main noticee in de-novo adjudication, it is required to consider the case of the respondent. In view of that, we modify the impugned order to the extent that the adjudicating authority shall also consider the case of the respondent in de-novo proceedings. It is directed that the adjudicating authority during the de-novo adjudication would take into consideration the observation of the Commissioner (Appeals) as well as the submissions made by the learned advocate of the Respondent before the Tribunal. - Matter remanded back - Decided in favour of assessee.
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