TMI Blog2022 (10) TMI 190X X X X Extracts X X X X X X X X Extracts X X X X ..... Penalty - HELD THAT:- It is seen that Rule 15 of the Cenvat Credit Rules, 2004 read with Section 11(AC) of the Central Excise Act, 1944 prescribes the penalty for availment of inadmissible or wrongful credit. In this case, the appellant admittedly taken credit without having the documents consequently, the penalty imposed under Rule 15 is revised from Rs.23,52,037/- to Rs.2,72,072/-. Appeal allowed in part. - Excise Appeal No.10857 of 2020 - Final Order No. A/11169/2022 - Dated:- 27-9-2022 - MR. RAJU, MEMBER (TECHNICAL) Shri Ishan Bhatt, Advocate for the Appellant Shri Vijay G. Iyengar, Superintendent (AR) for the Respondent ORDER This appeal has been filed by M/s. Sanghi Industries Limited against demand of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cenvat credit on outward transportation and set aside the entire demand. He pointed out that the remand order of tribunal was solely for the purpose of quantification. 2.2 Learned counsel further pointed out that the second issue under dispute is if they are entitle for the cenvat credit on certain transaction for which they did not have the supporting invoices or documents on the basis of which the credit was availed. The appellant had conceded before tribunal that they are unable to provide the said documents, which was confirmed by tribunal vide order dated 12.08.2009. The matter was solely remanded for the purpose of quantification. 2.3 Learned counsel further pointed out that while the quantification has been done in the impugne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rdingly, confirm the said demand of duty against the appellant. 4. Matter is being remanded for segregation and quantification of both the demands. It is apparent from the aforesaid order that both the issues were decided by the tribunal in its order and matter was remanded solely for the purpose of quantification. In view of the above, the demand of reversal of cenvat credit on outward transportation is set aside. 4.1 As per demand on the cenvat credit in respect of which the appellant could not produce the evidence of payment of duty in the shape of invoice, the same was confirmed by the tribunal and the matter was remanded solely for the purpose of quantification. The appellant in this appeal has not challenged the quantific ..... X X X X Extracts X X X X X X X X Extracts X X X X
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