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2018 (5) TMI 781 - CESTAT NEW DELHIPenalty u/s 78 - case of appellant is that since on the date of issuance of the SCN, there was no outstanding liability against the appellant towards the Service Tax and interest demand - Held that: - the matter has not been properly adjudicated inasmuch as, the submissions of the appellant has not at all been considered. Thus, the matter should go back to the original authority for recording of specific findings with regard to eligibility of Cenvat Credit to the appellant. The adjudicating authority should properly analyze the provisions of Section 78 for arriving at a conclusion whether, in the eventuality, when the entire adjudged amount had been deposited before the issuance of show cause notice, can penalty be imposed under Section 78 of the Act. He should also discuss imposition of penalty under Section 77 of the Act. The matter is remanded to the original authority for deciding the issue afresh - appeal allowed by way of remand.
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