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2016 (6) TMI 607 - AT - Central ExcisePenalty imposed under Rule 15(2) of Cenvat Credit Rules - suppression of fact or fraud - whether the Commissioner (Appeals) has no power to remand? - Held that:- The Commissioner (Appeals) has not remanded the matter. The Commissioner (Appeals) upheld the recovery of credit availed and used for civil construction and machinery support structures and directed the jurisdictional Divisional Officer to quantify the demand. In fact there is no order of remand for adjudication of an issue passed by the Commissioner (Appeals). Therefore, the first ground raised by Revenue fails. In the Order-in-Original the original authority has observed that the respondent availed credit by suppressing the fact of utilisation of items and details of manufacture. The credit was availed as inputs. It is not disputed that the respondent has disclosed the credit availed in ER-1 returns and the Cenvat credit statement filed by them. In fact, the show cause notice is issued on the basis of these ER-1 returns and furnishing of informations by the respondent. There is no case for revenue that any hidden information was received by inspection or search. So the conclusion of the Commissioner (Appeals) that the facts of the case do not pose a situated for imposing penalty, does not call for any interference.
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