2016 (12) TMI 644 - AT - Central Excise

Doctrine of merger - Whether penalty is to be imposed in terms of Rule 15 of CCR 2004 read with Section 11AC of Central Excise Act 1944 where the CENVAT denial has been confirmed? - Held that - In the facts of the present case since the penalty has been set aside by the Division Bench of this Tribunal in the appellant s own case 2016 (12) TMI 218 - CESTAT CHENNAI the present appeal filed by the department is unsustainable as the doctrine of merger applies. Hence the appeal filed by the Revenue is accordingly dismissed.

Summary

The Revenue appealed against reduction of penalty to Rs. 10 lakhs in Order-in-Appeal No.36/2015. The Tribunal had remanded the matter back to the adjudicating authority and held that no penalty shall be imposed. The appeal filed by the Revenue was dismissed as penalty was set aside, applying the doctrine of merger. (2016 (12) TMI 644 - CESTAT CHENNAI)