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2016 (9) TMI 364 - AT - Central ExciseCenvat credit - admissibility - credit took on documents, received from registered dealer without receipt of any inputs - no quantification of inadmissible credit has been done in the show cause notice by making reference to invoices and entries made in RG-23A Part-II - Held that:- in the absence of spelling out the allegation clearly in the show cause notice, appellant cannot be expected to explain his case. In view of the statement of partner of M/s. Ram Kumar Kamal Kumar only an amount of ₹ 2,47,844/- of credit is inadmissible to the appellant as admitted. Therefore, Modvat credit of ₹ 2,47,844/- is thus correctly denied to the appellant. Imposition of penalty - Held that:- in the light of decisions of the Tribunal in the case of Western India Paints and Colour Co.(P)-vs.- Commr. Of C.Ex., Chennai [2002 (1) TMI 166 - CEGAT, CHENNAI] and in the case of Varalakshmi Exports vs.-Commr. Of Cus.(Seaport-Export), Chennai [2013 (12) TMI 1301 - CESTAT CHENNAI] that in remand proceedings penalty cannot be enhanced when department did not file any appeal against the first adjudication order where a penalty of ₹ 2.5 lakh was imposed. However, in the interest of justice it is ordered that a penalty of ₹ 1.00 lakh (one lakh) upon the appellant will meet the ends of justice in the present proceedings. Accordingly penalty imposed upon the appellant is reduced to ₹ 1.00 lakh under Rule 173 Q (1) (bb) of the Central Excise Rules, 1944. - Decided against the Revenue
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