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2011 (8) TMI 249 - AT - Central ExcisePenalty - mandatory penalty u/s 11AC - issue needs to be sorted on record based information and which needs to be appreciated by the adjudicating authority only. We find that learned counsel was correct in bringing our notice the judgment of this Bench in the case of M/s. Sambhu Textile Mills Pvt. Limited & Others wherein in Para 6 to 8 the bench directed the lower authorities to consider the disputed issue afresh in the light of Hon ble Gujarat High Court decision. . Appeal is allowed by way of remand. Stay petition also get disposed of.
Issues:
Stay petition for waiver of pre-deposit of amount, compliance with Notification No 29/2004-CE and 30/2004-CE, proportionate cenvat credit on inputs, consideration of disputed issue based on record information. Analysis: The stay petition was filed seeking waiver of pre-deposit of a specific amount along with interest and penalties imposed under the Central Excise Act and Rules. The Tribunal noted that the appeal could be decided promptly as the issue was narrow. The appellant contended that they had complied with the conditions of both Notification No 29/2004-CE and 30/2004-CE but the lower authorities failed to acknowledge this compliance. Reference was made to a previous order of the Bench in a similar case. The Revenue argued that the appellant failed to demonstrate correct availment of cenvat credit on inputs as required by a Board Circular. The Tribunal observed that the issue required detailed consideration by the adjudicating authority based on record information. They referred to a previous judgment directing a fresh consideration of the disputed issue in light of a High Court decision. The Tribunal, without expressing any opinion on the case's merits, set aside the impugned order and remanded the matter to the original adjudicating authority for a fresh review in line with the previous order in a similar case. It was emphasized that the adjudicating authority must adhere to the principles of natural justice. The appeal was allowed for remand, and the stay petition was disposed of accordingly.
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