2015 (10) TMI 1318

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..... evenue : Shri G P Thomas (Authorised Representative) Per : Mr.P.K. Das, The applicant filed this application for early hearing of the appeal. I find that the issue lies in a narrow compass and therefore the appeal is taken up for hearing. 2. After hearing both the sides and on perusal of the records, I find that the appellant is contesting the imposition of penalty of Rs. 5,00,000/- under Rule .....

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..... cation order. So, imposition of penalty is not warranted. 4. On the other hand that the Learned Advocate for Revenue reiterates the findings of the Commissioner (Appeals). He submits that the appellant had not disclosed the availment of cenvat credit in their return. He submits that the wrong availment of cenvat credit was come into to the knowledge of Dept. during the scrutiny of the records. 5 .....

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