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TMI Blog2015 (2) TMI 920X X X X Extracts X X X X X X X X Extracts X X X X ..... fter examining all the facts and circumstances of the case in totality of the main noticee. So, while directing the case of the main noticee in de-novo adjudication, it is required to consider the case of the respondent. In view of that, we modify the impugned order to the extent that the adjudicating authority shall also consider the case of the respondent in de-novo proceedings. It is directed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hemicals , Respondent herein, was set-aside. 2. The relevant facts of the case, in brief, are that M/s. Ganesh Chem Tech Pvt. Limited (i.e. main noticee) was engaged in the manufacture of Dye Intermediates and Allied Chemicals and availed cenvat credit on input and capital goods. The Adjudicating authority confirmed demand of CENVAT credit along with interest and imposed penalty on the main not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bmits that Commissioner (Appeals) has remanded the matter in a piece meal, which is not correct. He submits that the case of the main noticee is related to Respondent, who issued invoices. The decision of setting aside the penalty on the respondent, would affect the de-novo proceedings. 4. On the other hand, learned advocate for the respondent submits that Commissioner (Appeals) had given a d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ake into consideration the observation of the Commissioner (Appeals) as well as the submissions made by the learned advocate of the Respondent before the Tribunal. 6. At this juncture, the learned advocate placed the decision in the respondents own case, which would also be considered by the adjudicating authority in de-novo proceedings. We also make it clear that we have not expressed any opi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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