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TMI Blog2010 (2) TMI 476X X X X Extracts X X X X X X X X Extracts X X X X ..... gainst finding and order of the Assistant Commissioner, Central Excise, Division Olpad, Surat-II, for non-imposition of penalty on unit? Held that - personal penalty set aside by Commissioner (Appeals) by an order preceding imposition penalty on unit passed subsequently. Not known whether order imposing penalty pointed out to Tribunal as order not containing any reference. Relevant facts not place ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... istant Commissioner, Central Excise, Division Olpad, Surat-II, for non-imposition of penalty on unit?" 2. Heard Mr. R.J. Oza, learned Sr. Standing Counsel, appearing for the Revenue and perused the order passed by the authorities below. 3. Mr. Oza has pointed out that the Tribunal, while passing the impugned order, has observed that the "Commissioner (Appeals) has set aside the penalty on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ss Cenvat credit amounting to Rs. 2,86,599/-, which all acts of contravention on their part was committed by them with an intent to avail excess Cenvat credit." He has further observed that "it is evident from the records that the director of the unit in his statement dated 15-4-2004 has admitted that they could not maintain any register like RG-23A Pt. II for availing Cenvat credit on the stock ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner (Appeals) was not taken cognizance of by the Tribunal and hence the reasoning given by the Tribunal while confirming the order passed by the Commissioner (Appeals) calls for interference and the question of law proposed by the Revenue is required to be formulated for the determination and consideration of this court. 5. We have considered the submissions made by Mr. Oza and also per ..... X X X X Extracts X X X X X X X X Extracts X X X X
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