9911796707
TMI Blog2001 (5) TMI 782X X X X Extracts X X X X X X X X Extracts X X X X ..... per : S.L. Peeran, Member (J)]. This appeal arises from the impugned Order-in-Original No. 51/96 dated 30-10-1996 by which the Commissioner has confirmed duty demand of Rs. 6,65,736/- on the allegation of irregularly availing Modvat credit under Rule 57-I(i) and (ii) of the C.E. Rules, read with Section 11A(1) of the C.E. Act, 1944. The amount has been already debited in RG 23A Part II on di ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... id, there was no irregularity in taking Modvat credit. Their plea was that there cannot be two views on this matter and a different view expressed by the department is not correct in terms of Modvat Rules. 2. The learned Counsel submits that the pleas raised by them had been recorded up to Para 12, but no findings have been given and only a very cryptic finding has been given in Para 13 of the i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ese facts were suppressed from the department and hence proviso to Section 11A(1) would be applicable to the case He further submitted that there was no case for imposition of penalty as there was no provision for imposition of penalty to that equal extent of duty and also as there was no deliberate intention to take irregular Modvat credit, as they had paid CVD on the entire amount and the en ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d that the appellants have already debited the amount by reversing the credit and they have made pre-deposit of Rs. 1 lakh towards penalty and as such penalty equal to the duty amount imposed is justified. 4. In counter the learned Counsel submitted that even at the time of grant of waiver of pre-deposit of balance amount of penalty, the Bench had noted that the Commissioner had not given a deta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... raised by them in terms of law, the order cannot be said to be a speaking order. In this view of the matter, the impugned order is set aside and the matter remanded to the Commissioner for de novo consideration to decide the case on all the points raised by the appellants before him and those points can be re-argued before him during the personal hearing. The Commissioner should pass a speaking or ..... X X X X Extracts X X X X X X X X Extracts X X X X
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