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TMI Blog2016 (8) TMI 982X X X X Extracts X X X X X X X X Extracts X X X X ..... ng into account the legal aspects and after affording an opportunity of hearing to prove the appellant’s eligibility of credit. Since these issues are purely interpretative in nature and in the final order referred to by the learned counsel penalty has been set aside, penalty in the instant case is also set aside and the matter is remanded to the original authority to decide the case afresh on the eligibility of cenvat credit. - Appeal allowed by way of remand - E/40200/2015 - FINAL ORDER No. 40866/2016 - Dated:- 1-6-2016 - Shri P.K. Choudhary, Judicial Member Shri R. Suresh, Adv.,- For the Appellant Shri K.P. Muralidharan, JC (AR) - For the Respondent ORDER The appellant M/s. Sodecia India Pvt. Ltd., are the manufact ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that for a few purchase orders are defective in terms of conditions of sale but, the majority of the documents are valid and proper and the sample copies of purchase orders indicate that the insurance was borne by the customers, the expression place of removal and also refer to Section 19 of the Sale of Goods Act, 1930 and in support of his submissions, he relies on this Tribunal s Final Order No. 40353-40379/2016 dated 02.02.2016 and also filed a copy of Circular No. 988/12/2014-CX dated 20.10.2014 on the subject determination of place of removal and para-6 of the circular. 3. Ld. AR Shri K.P. Muralidharan, AC submits that the appellant has immediately deposited the entire demand along with interest and 25% of penalty imposed aft ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the issue decided by this Tribunal, this matter is also remanded to the original authority to re-examine the issue in the light of the direction given in the aid judgement. Accordingly, the appeal is remanded to the adjudicating authority to dispose of the matters after taking into account the legal aspects and after affording an opportunity of hearing to prove the appellant s eligibility of credit. Since these issues are purely interpretative in nature and in the final order referred to by the learned counsel penalty has been set aside, penalty in the instant case is also set aside and the matter is remanded to the original authority to decide the case afresh on the eligibility of cenvat credit. Appeal is allowed by way of remand in the a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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