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TMI Blog2018 (6) TMI 1249X X X X Extracts X X X X X X X X Extracts X X X X ..... Ms. Archana Wadhwa: The appellants are engaged in the manufacture of pharmaceutical products which are also being exported by them. 2. After hearing both the sides duly represented by Shri Mehul Jivani, ld. Counsel appearing for the appellant and Shri S. Nunthuk & Shri P. Junega, ld. DRs appearing for the Revenue, I find that the disputed issue relates to the raw materials/packing materials writ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e operative part of the order, the original adjudicating authority has not mentioned about the dropping of the demand, which renders the same as a non-speaking order. Accordingly, he remanded the matter on the said count for re-verification. As regards, the assessee's appeal, he upheld the duty confirmation to the extent of Rs. 14,359/- along with penalty. The said order of the Commissioner (Appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Revenue submits that admittedly the order of the Assistant Commissioner, in the operative part, has nowhere specified dropping of the demand in respect of reversal of Cenvat credit in respect of written off of raw materials and packing list. He submits that even if the Assistant Commissioner has gone by the report by the Supdt., the assessee is not at a disadvantageous position if the said fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e ld. Advocate that it is not a case of any mala fide and the said demand stands arisen on account of calculation errors. In such a scenario, imposition of penalty upon the appellant is not justified. As such, while upholding the said demand, I set aside the penalty imposed upon the appellant.
8. Both the appeals are disposed of in above manner.
(Dictated & pronounced in open Court) X X X X Extracts X X X X X X X X Extracts X X X X
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