2017 (2) TMI 1350

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... en imposed after reversal of the Cenvat benefit availed on an exempted final product. The only difference in the instant matter is that the reversal in the case in hand was made after issuance of notice to show cause. The prime issue is reversal and not the issuance of notice to show cause - appeal dismissed - decided against Revenue. - D.B. Central Excise Appeal No. 9 of 2017 - - - Dated:- 7-2-2 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... credit was availed even on exempted final product and reversal was made only after issuance of notice to show cause. The Commissioner (Appeals) accepted the appeal preferred by the assessee by arriving at the conclusion that once reversal has already been made, no penalty could have been imposed. The order passed by the Commissioner (Appeals) came to be affirmed by the Customs, Excise and Service .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X