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2018 (6) TMI 1249 - AT - Central ExciseReversal of CENVAT credit - writing off of raw materials/packing materials - case of Revenue is that admittedly the order of the Assistant Commissioner, in the operative part, has nowhere specified dropping of the demand in respect of reversal of Cenvat credit in respect of written off of raw materials and packing list - Held that:- The adjudicating authority, may verify the figures again. If according to the ld. Advocate, the figures are correct, the adjudicating authority would pick up the same figures again and there is no harm in verification of the same - It is also a fact that in the operative part of the order, the original adjudicating authority has not referred to dropping of demand. In such a scenario, I deem it fit to uphold the impugned order of Commissioner (Appeals) vide which he has remanded the matter for fresh verification of the figures. Penalty - Held that:- It is not a case of any mala fide and the said demand stands arisen on account of calculation errors. In such a scenario, imposition of penalty upon the appellant is not justified. Appeal disposed off.
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