TMI Blog2018 (5) TMI 541X X X X Extracts X X X X X X X X Extracts X X X X ..... and needs to be accepted and concurred with - appeal dismissed - decided against Revenue. - E/31479/2010 - A/30384/2018 - Dated:- 20-2-2018 - ME V. RAVINDRAN., MEMBER (JUDICIAL) AND Mr. C J MATHEW, MEMBER (TECHNICAL) Sh. Devashish, (Asst. Commissioner) for the Appellant. None for the Respondent. This appeal is directed against Order-in-Appeal No. 42 43/2009 (G) CE dated 31.12.2009 and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... harged by cash and partly by using Cenvat Credit. The Adjudicating Authority confirmed demands raised with interest and imposed equal amount of penalty as proposed in the Show Cause Notice. On an appeal the first appellate authority found merits in the contentions of the respondent assessee herein and set aside the equal amount of penalty imposed, as also the penalty imposed on factory manager and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has discharged the entire Central Excise Duty which was accepted as payable by them and accepted the fact that there was availment of ineligible exemption. We find that the non-discharge of Central Excise Duty by the respondent may be due to misinterpretation of Small Scale Exemption Notification, more so, as it is undisputed that the respondent were situated in area which is designated as Andhra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ough the revenue is not in appeal against the setting aside of penalties imposed on the individuals, we find that the first appellate authority has correctly set aside penalties imposed on them. 6. In view of the foregoing, we hold the impugned order is correct and legal and does not suffer from any infirmity. 7. The impugned order is upheld and the appeal is rejected. (Operative part of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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