TMI Blog2018 (6) TMI 1072X X X X Extracts X X X X X X X X Extracts X X X X ..... goods in question, therefore, relying on the decision of Raja Forgings & Gears wherein this Tribunal dropped the penalty holding that the issue of interpretation - extended period also not invokable - appeal allowed - decided in favor of appellant. - Appeal No. E/2766/2009 - Final Order No. 62475 / 2018 - Dated:- 12-6-2018 - Hon ble Mr. Ashok Jindal, Member ( Judicial ) And Hon ble Mr. Devender Singh, Member ( Technical ) Shri. Amar Pratap, Advocate- for the appellant Shri. Harvinder Singh, AR- for the respondent ORDER Per Ashok Jindal The appellant is in appeal against the impugned order praying for demands for the extended period of limitation and penalty against the appellant are to be set aside. 2. The facts ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lty was imposed. The said order was challenged before the ld. Commissioner (A) who hold that the extended period of limitation is not invokable and confirmed the demand within the period of limitation and allowed the cenvat credit on inputs and also dropped the penalty against the appellant. The said order was challenged before this Tribunal and this Tribunal remanded matter back to the ld. Commissioner (A) to pass a speaking order in the light of the decision of this Tribunal in the case of Raja Forging Gears reported in 2009 (233) ELT 404 (Tri. Del.). In remand proceedings, the ld. Commissioner (A) hold that the extended period of limitation is invokable. Consequently demand as proposed in the show cause notice is confirmed along wi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se that when first appellate authority has to bring out clearly the matter in controversy by a speaking order reason of decision and decision on the controversial issue which is a legal requirement, he failed to follow the same. Considering that there is a legal infirmity of above nature and when the impugned order not being speaking and reasoned on the issue of classification was passed. We are of the opinion that the learned appellate authority should do well to make an exercise in the light of the decision in Raja Forgings Gears Ltd. aforesaid. While doing such exercise, the authority may come across all material facts as to invokability of the extended period so also as to leviability of penalty if any. 5. In view of the aforesa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by the original authority. We, therefore, set aside the order of the Commissioner (Appeals) and restore the order of the original authority. While restoring the order of the original authority, we do not find justification for imposition of penalty on the respondent, as the case involves mere legal interpretation of tariff entries and no misdeclaration or suppression of facts with intention to evade can be attributed to the assessee. The classification as proposed by the Department is accepted. Duty demand along with interest is confirmed. However, the penalty is set aside. 8. As this Tribunal in the case of Raja Forgings Gears (Supra) has held that this is the case involving interpretation tariff entries, therefore, there is no m ..... X X X X Extracts X X X X X X X X Extracts X X X X
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