2011 (10) TMI 408 - AT - Central Excise

Personal penalty on fake invoices issued by firm - Held That - Case remanded back for reconsidering the issue afresh.

Summary

Issues: Imposition of personal penalty for taking cenvat credit on alleged fake invoices

Analysis:
The appeal was filed against an order imposing a personal penalty of Rs. One lakh on the appellant for taking cenvat credit based on invoices from M/s. Subham Textiles, which were alleged to be fake. The Tribunal heard both sides and noted that the entire original order had been set aside in a previous judgment, with the matter remanded back to the adjudicating authority for reconsideration. The learned SDR requested the adjudicating authority to reconsider the issue in this case as well.

After considering the submissions, the Tribunal found that since the original order had been set aside and remanded in a prior judgment, the present matter also needed to be remanded to the adjudicating authority. Following the principles of natural justice, the Tribunal set aside the impugned order and remanded the matter back to the original adjudicating authority for fresh consideration. The appeal was allowed by way of remand, ensuring a fair process in line with the previous judgment.