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TMI Blog2018 (5) TMI 870X X X X Extracts X X X X X X X X Extracts X X X X ..... he Respondent. [Order per: M V Ravindran, Member (Judicial)] 1. This appeal is directed against Order-in-Original No. 17/2009-CEHYD-III/Adjn. Commr. Dated 29.10.2009. 2. Heard both sides and perused the records. 3. On perusal of records, it transpires that the appellant has filed his appeal only contesting the imposition of penalty of Rs. 5.00 lakhs by the adjudicating authority under the pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... A (2B) of Central Excise Act, 1944 from imposition of penalty. Show cause notices were issued for confirmation of the demands and appropriation of the amounts paid with interest and also for imposing penalty. The adjudicating authority, after due process of law, confirmed the demands so raised along with interest and imposed penalties and appropriated the amounts already paid. 5. On careful consi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5.00 lakhs under the provisions of Rule 15 (1) of CENVAT Credit Rules 2004 is unsustainable and liable to be set aside and we do so.
6. Impugned order to the extent it imposes penalty is set aside and the appeal stands allowed to that extent; the impugned order is upheld to the extent it confirms the demands raised along with interest.
(Pronounced in open Court on 25.04.2018) X X X X Extracts X X X X X X X X Extracts X X X X
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