TMI Blog2018 (11) TMI 1378X X X X Extracts X X X X X X X X Extracts X X X X ..... pute relates to interpretation of statutory provisions and there were diverse decisions of various High Courts and the matter has recently been stayed at rest by the Hon’ble Supreme Court, the imposition of penalty in the present case is not warranted - the penalty imposed under Rule 15(2) of the Cenvat Credit Rules, 2004 read with Section 11AC of the Central Excise Act, 1944 is set aside. Regarding the dispute of quantum of demand, the matter is remanded to the adjudicating authority to verify the documents of the assessee in respect of their claim and to pass an order in accordance with law - Appeal allowed in part. - Appeal No. E/78353/2018 - FO/76967/2018 - Dated:- 20-11-2018 - Shri P.K. Choudhary, Member (Judicial) Shri Arun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (Appeals) upheld the adjudication order to the extent of demand of duty and interest. He reduced the imposition of penalty to 50% of the duty amount confirmed i.e. 1,14,016 (50% of ₹ 2,28,032/-). Hence, the present appeal before this Tribunal. 3. Ld. Consultant appearing on behalf of the appellant submits that the adjudication order has been passed without scrutinizing the transport documents of the appellant. He strongly argued that the adjudicating authority ought to have worked out the appellant s liability on this account by taking into consideration all the transport documents in respect of outward transportation for delivery of finished products up to the customers premises. He further contended that the calculation sheet adm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... able only upto the place of removal. In view of the aforesaid decision, the demand of duty alongwith interest is upheld and since the dispute relates to interpretation of statutory provisions and there were diverse decisions of various High Courts and the matter has recently been stayed at rest by the Hon ble Supreme Court, the imposition of penalty in the present case is not warranted. Accordingly, the penalty imposed under Rule 15(2) of the Cenvat Credit Rules, 2004 read with Section 11AC of the Central Excise Act, 1944 is set aside. 7. Regarding the dispute of quantum of demand, the matter is remanded to the adjudicating authority to verify the documents of the assessee in respect of their claim and to pass an order in accordance with ..... X X X X Extracts X X X X X X X X Extracts X X X X
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