TMI Blog2015 (10) TMI 1034X X X X Extracts X X X X X X X X Extracts X X X X ..... se of Rita Dyeing & Printing Mills Pvt. Ltd. (2012 (10) TMI 501 - GUJARAT HIGH COURT ). The demand confirmed for the first time by the Commissioner (Appeals). Therefore I do not find any merit Revenue appeal. - Decided against Revenue. - E/757/2007 - - - Dated:- 17-4-2015 - R Periasami, Member (T),J. For the Appellant : Mr L Pannerselvan, AC (AR) For the Respondent : Mr J Shankararaman, Adv. ORDER Per: R Periasami: Revenue filed this appeal against the impugned order dated 31.07.2007, against non imposition of equal penalty. 2. The brief facts of the case are that the show cause notice dated 22.01.2003 was issued to the respondents demanding reversal of cenvat credit on the inputs LDO was not received in their f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nalty within 30 days of communication of the Commissioner's Order. 4. Revenue filed appeal for restoration of equal penalty under 11AC. Ld. AR reiterated the grounds of appeal and relied on the following case laws in support of his contention: 1. CCE, Delhi-III Vs. Machino Montell (I) Ltd. 2006 (202) ELT 398 (P H) 2. UOI Vs. Rajasthan Spinning Weaving Mills 2009 (238) ELT 3 (S.C.) 5. On the other hand, the Ld. Advocate for the respondent reiterated the cross objections filed by them and relied on the decision of the Hon'ble High Court of Gujarat in the case of CCE, Surat-1. Vs. Rita Dyeing Printing Mills Pvt. Ltd. and submits that the Commissioner (Appeals) has rightly restored the demand of cenvat credit on inputs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wed revenue appeal and confirmed the demand with interest. Therefore, it is evident that the adjudicating authority has dropped the entire proceedings, it is only on appeal by the Revenue, the Commissioner (Appeals) has restored the demand of ₹ 4,59,611/- for the first time. Therefore, the LAA has rightly held that the respondents are eligible for reduced penalty within 30 days. Therefore, I do not find any infirmity in the order and the above facts are supported by the decision of the Hon'ble High Court of Gujarat in the case of Rita Dyeing Printing Mills Pvt. Ltd. (supra). The demand confirmed for the first time by the Commissioner (Appeals). Therefore I do not find any merit Revenue appeal. Accordingly, Revenue appeal is reje ..... X X X X Extracts X X X X X X X X Extracts X X X X
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