2016 (12) TMI 644

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..... CENVAT denial has been confirmed? - Held that: - In the facts of the present case, since the penalty has been set aside by the Division Bench of this Tribunal in the appellant's own case [2016 (12) TMI 218 - CESTAT, CHENNAI], the present appeal filed by the department is unsustainable as the doctrine of merger applies. Hence, the appeal filed by the Revenue is accordingly dismissed.
Shri P.K.C .....

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..... an opportunity to look into this aspect and had remanded the matter back to the adjudicating authority vide Final Order Nos.40948-40953/2016 dated 13/06/2016. While doing so, the Bench had also held that no penalty shall be imposed. The relevant portion from the captioned order has been extracted below: "4. In view of the confusion of the application of the law, there shall be no penalty under a .....

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