2009 (6) TMI 723

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..... Advocate, for the Respondent. [Order]. - The short question arising in this case is whether any penalty is liable to be imposed on the assessee under Rule 15 of the CENVAT Credit Rules, 2004 in the facts and circumstances of the case. The lower appellate authority, while confirming a demand of duty against the assessee, vacated the penalty imposed on them by the original authority. This was on .....

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..... the respondent, I am not impressed with any of the grounds raised in the appeal. The appellant has stated that the decision of this Tribunal and the Hon'ble High Court on the substantive issue in the assessee's own case had been against them and, therefore, CENVAT credit was wrongly availed on furnace oil during the period of dispute with intent to evade payment of duty. As against this ground of .....

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..... redit in question cannot be said to have been ill-motivated. It was on this basis that the lower appellate authority vacated the penalty. 3. In the present appeal, there is no claim that a penalty under Rule 15 of the CENVAT Credit Rules, 2004 or one under Rule 25 of the Central Excise Rules, 2002 is mandatory in the facts and circumstances of this case. 4. In the result, the appeal ge .....

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