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2018 (7) TMI 256 - AT - Central ExciseWaiver of personal penalty of ₹ 5.00 Lakhs imposed u/r 26 of CER - Held that:- Inasmuch as the amount involved is less than ₹ 10.00 Lakhs, the appeals filed by the Revenue are hit by the litigation policy. - Revenue appeal dismissed. CENVAT credit - reversal of proportionate credit on the inputs used in the manufacture of exempted products - Held that:- Nothing is clear either in the original order or in the Order-in-Appeal. If the appellants have reversed the proportionate credit, there would be no further requirement to confirm the demand in terms of the provisions of Rule 6(3) of Cenvat Credit Rules - also the appellants have stated that the said goods were being exported by them in which case there would be no requirement of reversal of any amount. This fact is also not clear from the files - matter is remitted to the original adjudicating authority for examining the submissions of the appellant and to verify the records. Penalties on M/s.S.L.B. Enterprises - Held that:- Admittedly when the assessee took the credit, he was entitled to the same inasmuch as all their final products were dutiable. It is only w.e.f. 01.03.2008 that Menthol and Menthol Crystal became exempted and the dispute arose. In such a scenario no mala fide can be attributed to M/s.S.L.B. Enterprises so as to justifiably invoke penal provisions against them - penalty set aside. Appeal disposed off.
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