TMI Blog2017 (11) TMI 24X X X X Extracts X X X X X X X X Extracts X X X X ..... versal of Cenvat credit may have been successfully contested by the appellant, if they had done so on merits, the penalties imposed by the Adjudicating Authority and upheld by the first appellant authority in my considered view is unwarranted and liable to be set aside - appeal allowed - decided in favor of appellant. - E/20489/2015-SM - Final Order No. 22282/2017 - Dated:- 27-9-2017 - Shri M.V ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... violations. 4. The Adjudicating Authority as well as the first appellant authority held against the appellant on all the four counts. 5. Learned CA would draw my attention to the annexures to show cause notice and submit that annexure-I is issued for the reversal of Cenvat credit availed on photo copies of the invoices which indicates that appellant inadvertently availed Cenvat credit of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment is not a pre-requisite for availment Cenvat credit; it is his submission that it was a clerical error that they availed credit twice as same documents and on being pointed out by the authorities, the same was reversed immediately. He would submit in any case, appellant has reversed all the amounts which has been confirmed by the lower authorities and has also paid the interest in order to bu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have considered the submissions made at length by both sides and I perused the records. 8. It is noticed that appellant are contesting only the penalty imposed in this appeal. 9. Since the appellant has discharged the confirmed demands and not contesting the same, I uphold the demand and the interest. 10. As regards penalty imposed on the appellant, I find that the case in hand, the bu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... seen from the records that the appellant has reversed the same as being pointed out to buy peace. In my view, since almost bulk of the amount of reversal of Cenvat credit may have been successfully contested by the appellant, if they had done so on merits, the penalties imposed by the Adjudicating Authority and upheld by the first appellant authority in my considered view is unwarranted and liabl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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