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2014 (7) TMI 529 - CESTAT NEW DELHIShifting of factory - transfer of unitlized cenvat credit to another factory - Penalty under Rule 25 of Central Excise Rules as also under Rule 15(1)of Cenvat Credit Rules, 2004 - contravention of the provisions of Cenvat credit Rule - Held that:- As such there is no dispute on record that the appellant filed due intimation with the Revenue for removal of the inputs, finished goods, semi-finished goods and capital goods to their Agra Unit. The only grievance of the revenue is that no prior permission was taken by them. It is not understood that when the intimations were being given, why the revenue did not take action and stopped the appellant from shifting till the permission is granted by them. Further the lower authority have not referred to any provisions of law requiring prior permissions. When the due intimation stand given by the appellant, the subsequent stand of the revenue they should have removed the goods only after due permission, without any reference to any rule, cannot be appreciated. The revenue was free to check the inventory of the goods, even at the time of filing of intimation. In any case, inasmuch as there are no alleged discrepancies, I do not find it to be a case for fit imposition of penalty on the appellant - Decided in favour of assessee.
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