TMI Blog2017 (12) TMI 319X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal allowed - decided in favor of appellant. - E/70310/2016-EX[SM] - A/71298/2017-SM[BR] - Dated:- 24-10-2017 - Mr. Anil G. Shakkarwar, Member (Technical) Shri Atul Gupta, Advocate, for Appellant Shri Shri Gyanendra Kumar Tripathi, Assistant Commissioner (AR), for Respondent ORDER Per: Anil G. Shakkarwar The present appeal is directed against Order-in-Appeal No.GZB-EXCUS-000-APP-0208-15-16 dated 28/12/2015 passed by Commissioner of Central Excise Customs (Appeals), Meerut-II at Noida. 2. The brief facts of the case are that the appellant was engaged in the manufacture of Cigarettes. The appellant was wholly owned subsidiary of M/s Godfrey Phillips India Ltd. (hereinafter referred as GPIL ). M/s GPIL w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... herein the Original Authority recorded that through said Final Order No.A/56430-56431/2013-EX[DB] dated 10/05/2013 this Tribunal has held that the demand of Cenvat credit amounting to ₹ 14,39,491/- in respect of such invoices which were issued by M/s GPIL, was held to have been sustained and adjudicated the issue of imposition of penalty. The Original Authority through said Order-in-Original dated 10/02/2015 imposed penalty of ₹ 14,39,491/- on the appellant under Rule 173Q of Central Excise Rules, 1944. Being aggrieved by the said order, appellant preferred appeal before Commissioner (Appeals). The ld. Commissioner (Appeals) decided the said appeal through impugned Order-in-Appeal No.GZB-EXCUS-000-APP-0208-15-16 dated 28/12/2015 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s of Rule 173Q of Central Excise Rules, 1944 and the said Show Cause Notice dated 21/05/2001, I do not find any ingredients in the said Show Cause Notice, which indicated that the matter was related to either collusion or suppression or willful statement, etc. and therefore, Section 11AC of the Central Excise Act, 1944 was not invocable and therefore, I find that penalty under Rule 173Q of Central Excise Rules, 1944 of said rules was not imposable in the present case. I, therefore, set aside the impugned Order-in-Appeal dated 28/12/2015 and as a consequence Order-in-Original dated 10/02/2015 will not survive in law. In above terms, I allow appeal. The appellant shall be entitled for consequential relief, as per law. (Dictated Pronounc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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