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TMI Blog2010 (10) TMI 884X X X X Extracts X X X X X X X X Extracts X X X X ..... Assessee. [Order (Oral)]. - These are four appeals filed by the Revenue and two filed by the assessee. The assessee have filed the appeals against the confirmation of demand, interest and penalties under Section 11AC and Rule 15(2) of Cenvat Credit Rules, 2004 and the Revenue has filed the appeal for imposition of additional penalty under Rule 15(1) of the Central Excise [(sic) Cenvat Credit] Rul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tribunal, Revenue is on the ground that that further penalty under Rule 15(1) of Central Excise [(sic) Cenvat Credit] Rules, 2004 is to be imposed and the assessee is against the demand, interest and penalties. 3. Learned Advocate appearing for the assessee submits that the adjudicating authority has confirmed the demand relying on the decision in the assessee own case, vide Order No. 610/CE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the assessee in this case. With regards to the merits of the case, he submitted that the facts of this case are not identical to the earlier case and hence, the decision cannot be relied upon. 5. Heard both sides. 6. I have considered the submissions made by both sides. It is fairly agreed by both the sides that adjudicating authority had relied upon the earlier decision of the Com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... back to the original authority to decide the matter afresh keeping all the issues open after giving reasonable opportunity of hearing to the appellants to defend their case. 7. With regard to the appeals filed by the Revenue, they are seeking imposition of penalty under Rule 15(1) of Cenvat Credit Rules, 2004 apart from under Section 11AC of Central Excise Rules, 2002 [(sic) Central Excise ..... X X X X Extracts X X X X X X X X Extracts X X X X
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