2010 (10) TMI 1137

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..... ision of Tribunal in the case of Indian Oil Corporation Ltd. vs. CCE, Jaipur 2006 (75) RLT 676 (Trib.). Perusal of the appellate order throws light that when the appellant availed credit on photo copy of quadruplicate copy of invoice and did not inform the Department about such methodology, there was denial of Cenvat Credit to the extent of ₹ 11,039/- with penalty of equal amount under rule .....

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..... . It would be proper to remit back the matter to resolve the issue properly arriving at a proper conclusion, as to which sub-rule is appropriate sub-rule for levy of penalty and whether the decision cited shall come to rescue of the appellant. 2. With the aforesaid scenario, the pre-deposit is dispensed and the matter is remanded to ld. Adjudicating Authority to grant fair opportunity of hearin .....

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