9911796707
TMI Blog2019 (3) TMI 1087X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri R.K. Mishra, DR, for the respondent ORDER Per Bijay Kumar 1. The present appeal is filed against the Order-in-Appeal No. BHO-EXCUS-001-APP-496-17-18 dated 29.11.2017, vide which the order passed by the ld. lower authority has been modified to the extent that penalty which was not imposed on the appellant by the lower Adjudicating Authority under the provision of Rule 15 (2) of Cenvat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with the interest. After the lapse of three years from the audit objection. The Department has proposed the levy of penalty under the provisions of the Cenvat Rules read with Central Excise Act, 1944 (for short 'Excise Act'). Therefore, the Commissioner reviewed the order passed by the lower Adjudicating Authority dated 27.03.2017; thereafter the Commissioner (Appeal) has passed the impugned order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... position of penalty as proposed in the review order. He prays that since the issue is settled in their favour and, accordingly, demand and interest itself not sustainable in view of decision of Aditya Cement (Supra). 5. Learned Representative on behalf of the Revenue, submits that since the issue was only limited to the imposition of penalty, the question of setting aside of the demand to the ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at once the appeal is filed against the order, the appeal cannot limited to any scope of which it is proposed to review by the Department, but the entire issue gets opened and the appellant is free to take any issue on the matter of the law and fact also before the Appellate Authority. The appellant had already taken a point of law before the learned Commissioner (Appeal) citing the decision of Ad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of audit objection itself and the appellant has also paid the Cenvat Credit along with interest on 17.11.2012 by reversing the Cenvat Credit, Cess and interest on 29.11.2012 in compliance with letter from the Superintendent dated 07.02.2012. Therefore, we are of the considered view that this case is not covered by the extended period of limitation as per the Section 11 A of the Central Excise Act ..... X X X X Extracts X X X X X X X X Extracts X X X X
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