TMI Blog2017 (11) TMI 931X X X X Extracts X X X X X X X X Extracts X X X X ..... enalty - the proceedings before the adjudicating authority in so far as the respondent assessee are concerned, are pending pursuant to the order passed by the learned tribunal dated 24-1-2011. Therefore, the outcome of the said proceedings would have a direct bearing on the issue with respect to penalty. The impugned order passed by the learned tribunal cannot be sustained and the same deserves to be quashed and set aside and the matter is required to be remanded to the adjudicating authority to consider the issue with respect to penalty to be considered along with adjudication proceedings, which are pending before the adjudicating authority - appeal allowed by way of remand. - Tax Appeal No. 237 of 2017 - - - Dated:- 5-5-2017 - M.R. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t credit. That the adjudicating authority confirmed the demand totally amounting to ₹ 30,10,061/- along with the interest at appropriate rate vide Order-in-Original dated 11-8-2008. That the adjudicating authority also levied/imposed penalty. 2.2 Feeling aggrieved and dissatisfied with the Order-in-Original passed by the adjudicating authority dated 11-8-2008, the assessee preferred appeal before the learned Commissioner (Appeals). That the learned Commissioner (Appeals) confirmed the demand of tax and interest and also confirmed invocation of extended period of limitation, however, modified the Order-in-Original to the extent reducing penalty to ₹ 7,52,516/-. 2.3 Feeling aggrieved and dissatisfied with the impugned order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inst the order passed by the learned Commissioner (Appeals) reducing penalty to ₹ 7,52,516/- came up for hearing before the learned Tribunal and the learned Tribunal relying upon and/or considering the order passed by the Division Bench of this Court in the case of Prayagraj Dying Printing Mills Pvt. Ltd. Others v. Union of India and Others in Tax Appeal No. 1153 of 2011 [2013 (290) E.L.T. 61 (Guj.)] and other allied Tax Appeals, by which the demand of Cenvat credit came to be set aside, the learned Tribunal without further entering into the merits of the case and though the matter was remanded to the learned Tribunal in quantum appeal (in the case of the respondent assessee), the learned Tribunal by the impugned order dismissed t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e matter to the adjudicating authority for a fresh adjudication. It is reported that the proceedings before the adjudicating authority on remand are still pending. Under the circumstances, the learned Tribunal ought not to have dismissed the appeal preferred by the revenue which was preferred to enhance the amount of penalty, by observing on merits of the demand of Cenvat credit and by observing that in other case the Division Bench of this Court has set aside the order passed by the adjudicating authority invoking extended period of limitation. As observed hereinabove, the proceedings before the adjudicating authority in so far as the respondent assessee are concerned, are pending pursuant to the order passed by the learned tribunal dated ..... X X X X Extracts X X X X X X X X Extracts X X X X
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