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Commr. of Central Excise & Service Tax-Dibrugarh Versus B.S.N.L.

Whether penalty imposed is justified or the same is required to be enhanced - Rule 15 (2) of CCR, 2004 - Held that:- no special reasons have been given for proposing higher penalty upon BSNL. Even the grounds of appeal filed before this bench also do not disclose as to why higher penalty is required to be imposed and to what extent. On the contrary, first appellate authority has given reasons to uphold penalty to the extent of ₹ 10,000/- only. Accordingly, bench is of the view that there i .....

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ner (Appeals), Customs & Central Excise, Guwahati by dismissing Revenue s appeal filed before him. 2. Shri S. Mukhopadhyay, Supdt. (A.R.) appearing on behalf of the Revenue submitted that during the Audit of the BSNL (Respondent herein), for the period 2007 to December, 2008, it was observed that BSNL has not paid interest of ₹ 18,932/- and has wrongly taken Cenvat credit of ₹ 10,18,888/- and ₹ 30,573/-. That Adjudicating authority confirmed the above amount and also impose .....

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l reasoned and Revenue does not have any case for enhancement of penalty. 4. Heard both sides and perused the case records. The issue involved is whether penalty of ₹ 10,000/- imposed by the Adjudicating authority and upheld by first appellate authority under Order-in-Appeal dated 14/08/2013, is justified or the same is required to be enhanced as per the appeal filed before this bench. 4.1 First appellate authority gave following observations in para 9 while upholding penalty of ₹ 10 .....

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wrongly or in contravention of any of the provisions of these rules, then, all such goods shall be liable to a penalty not exceeding the duty or service tax on such goods or services, as the case may be, or two thousand rupees whichever is greater. But the adjudicating authority while deciding the case imposed penalty of ₹ 10,000.00 under Rule 15 (1) of CCR, 2004 without justifying the ground of imposing less amount of penalty and the appellant has filed the appeal on the ground that whet .....

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