TMI Blog2021 (4) TMI 604X X X X Extracts X X X X X X X X Extracts X X X X ..... , the substantial question of law framed in this appeal is answered in favour of the assessee. On perusal of the order passed by the Tribunal, it is evident that the aforesaid order is cryptic and suffers from vice of non-application of mind. The Tribunal has not assigned any reasons in respect of its finding and has merely recorded the conclusions. The matter is remitted to the Tribunal for decision afresh and in accordance with law - Appeal allowed by way of remand. - CEA.NO.33 OF 2018 - - - Dated:- 1-4-2021 - HON BLE MR. JUSTICE ALOK ARADHE AND HON BLE MR. JUSTICE M.G.S. KAMAL APPELLANT (BY SRI.CHIDANANDA URS B G, ADVOCATE) RESPONDENT (BY SMT.VANITA K R, ADVOCATE) JUDGMENT ALOK ARADHE J., This ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 17.08.2011 was issued to the appellant by which the appellant was asked to show cause in respect of the manner of distribution of the credit as the same was not in consonance with Rule 7 of the Cenvat Credit Rules, 2004. The notice proposed to deny the credit of ₹ 4,46,118/- which was alleged as attributable to the Rudrapur unit as it could not have been transferred to Kuluvanahalli and Ankleshwar. The appellant filed a reply to the show cause notice. The Adjudicating Authority namely, the Additional Commissioner considered the reply submitted by the appellant and by order dated 19.12.2011 inter alia held that the Input service distributor is not permitted to distribute the credit attributable to service used in a unit which is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 15(3) which provided for penalty of ₹ 2,000/-. The said Rule simpliciter provided for penalty, on wrong availment of credit without there being any nexus with the malafide intention. Inasmuch as the appellants have availed wrong CENVAT Credit, I reduce the penalty to ₹ 2,000/-. 9. In the second appeal, the amended provisions of Rule 15(3) would be applicable which provided for imposition of penalty in case of malafide intention of the assessee. Admittedly, the appellants have availed the credit by reflecting the same in all the statutory records and the issue is also disputed issue of legal interpretation, I find no justifiable reason to impose penalty upon the assessee. Accordingly the penalty imposed in Appeal No.26513/20 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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