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2019 (10) TMI 1096 - AT - Central ExciseImposition of penalty - credit reversed alongwith interest paid before the issuance of SCN - mala fide on the part of the appellant or not - HELD THAT:- In the impugned order the Commissioner (A) has misconstrued the appeal before him and has only observed that the issue involved in the appeal before him is with regard to the imposition of penalty. Further, the Commissioner (A) though has observed that there is no mala fide in paying the duty along with interest at the time of audit and has also observed that the appellant should not have been burdened with penalty but still the Commissioner (A) has remanded the case back to the original authority on the question of imposition of penalty. Further, the original authority has also not followed the direction of the Tribunal and examined the merits of the case and has rejected the claim of the appellant on the ground that they have accepted their fault during the audit and has reversed the same. Having done that, the original authority came to the conclusion that they are precluded to challenge the merit. This case needs to be remanded back to the original authority to comply with the direction and decide the whole case on merits as well as on limitation - Appeal allowed by way of remand.
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