TMI Blog2018 (7) TMI 83X X X X Extracts X X X X X X X X Extracts X X X X ..... ith regard to penalty imposed on DIPL has been set aside, the disallowance of credit alleging violation of Rule 9(b) of CENVAT Credit Rules, 2004 is without legal basis and requires to be set aside - appeal allowed - decided in favor of appellant. - E/40977/2013 - 41051/2018 - Dated:- 21-3-2018 - Ms. Sulekha Beevi C.S., Member (Judicial) And Shri Madhu Mohan Damodhar, Member (Technical) S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ve Unit against DIPL for non-payment of SAD on the removal of inputs as such. A show cause notice dated 28.10.2010 was issued to DIPL and vide Order-in-Original dated 28.2.2011, the demand, interest was confirmed and penalty was also imposed on the ground of suppression of facts with intent to evade payment of duty. In the meantime, DIPL paid up the SAD and passed on the same through supplementary ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsel Shri G. Natarajan submitted that DIPL had filed Appeal No. E/301/2011 before Tribunal against the confirmation of demand as well as the penalty imposed alleging suppression of facts with intent to evade payment of duty. The said appeal has been partly allowed vide Final Order No.40957/2018 dated 21.3.2018 wherein the Tribunal has set aside the penalty imposed. It was also observed by the Trib ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent to evade payment of duty. The relevant portion is reproduced as under:- 7. The major part of the demand is in respect of CENVAT credit which has not been reversed when the inputs have been cleared as such, On perusal of the copy of ER-I returns furnished along with the appeal records, we are able to see that the appellant has disclosed the entire details of inputs cleared as such, The cor ..... X X X X Extracts X X X X X X X X Extracts X X X X
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