TMI Blog2017 (5) TMI 814X X X X Extracts X X X X X X X X Extracts X X X X ..... rity to decide afresh - appeal allowed by way of remand. - E/82/2012, E /266/2011, E/746/2012, E/70176/2013 & E/76501/2014 - F/75866-870/2017 - Dated:- 11-5-2017 - Shri P.K.Choudhary, Member (Judicial) Shri S.C.Mohanty, Advocate, Shri Asit Roy, Advocate, Shri S.Bhoumik, Advocate, Shri B.C. Sarkar, Advocate, Shri N.K. Kothari, CA for the Appellant Shri K.Choudhary, Suptd. (AR) for the Respondent ORDER Per: Shri P. K. Choudhary 1. These appeals involve common issues and accordingly, they are taken up together for disposal. 2. Heard both sides and perused the appeal records. 3. The ld. Advocates/Counsels appearing on behalf of the appellants submitted that the appellants availed the credit wrongly and thereaf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ith the argument and held that penalty is not payable on the amount reversed before utilization, and upheld the interest. (e) Appeal No.E/76501/2014, M/s. Utkarsh Galva Ltd., the Commissioner (Appeals) observed that the appellant availed Cenvat Credit on the basis of number of photocopies which speaks the intention of the appellant. The appellant had not debited the entire amount on their own will. (b) Appeal No.E/266/2011, M/s. Amrit Exports Pvt. Ltd. In that case, the appellant relied upon the decision of the Tribunal in the case of M/s. Delphi TVS Diesel Systems Ltd. vs. CCE, Chennai [2010-TIOL-1635-CESTAT-MAD]. The Commissioner (Appeals) observed that the Board's Circular dated 03.09.2009 was not brought to the notice ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he credit availed during the passage of time. In my considered view, the applicability of the case laws would depend upon the facts of each case. There is no clarity on the facts of the case in the present appeals and therefore, the said appeals cannot be decided merely on the basis of the case laws as cited by both the sides. Therefore, the facts of each appeal is required to be examined in detail and thereafter the case laws would apply. 8. In view of the above discussions, all the appeals are allowed by way of remand to the Adjudicating Authority to decide afresh after examining the facts in details and thereafter it would follow the case laws as referred to by both the sides. Needless to mention, a reasonable opportunity of hearing b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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