2015 (12) TMI 810

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..... authority was correct in not imposing any penalty as there being no invocation of any provisions of imposition of penalties for wrong availment of CENVAT Credit. In our considered view when revenue has not challenged the non-imposition of penalties under relevant provisions; the argument put forth by the learned DR for imposition of penalty under Cenvat Credit Rules, 2004 are unsustainable and ar .....

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..... he appeals of Revenue are in a narrow compass hence we decline request for adjournment and take up the appeals for disposal. 3. Heard the learned D.R and perused the records. 4. It is seen from the records that Revenue is aggrieved by the impugned order on the ground that the adjudicating authority has incorrectly imposed penalties on the respondent under Section 76. Revenue s grievance is t .....

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..... two cases do not have any merits inasmuch as, when the demand of service tax itself is set aside by the Tribunal vide order dated 5.3.2014, nothing survives in these appeals. Accordingly, Revenue s contention that the adjudicating authority should have imposed penalties under Section 76 as per the provisions has no merits and is rejected. 4.3 Another argument made by the learned D.R. for non-im .....

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