9911796707
TMI Blog2016 (12) TMI 1038X X X X Extracts X X X X X X X X Extracts X X X X ..... wrong credit is taken by way of fraud, collusion etc. In the present case it has been strongly contested by the respondent that they are only manufacturer and not an output service providers. The correct rule for imposing penalty in the present proceedings will thus be Rule 15(3) as decided by the First Appellate Authority. It is also observed from the case records that the Adjudicating Authority ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4 and no penalty under Rule 15(4) is imposable as claimed by the department because respondent is not output service provider. 2. As the issue involved in imposition of penalty revolves around a narrow campass, therefore early hearing application filed by the respondent is allowed and main appeal itself is taken up for disposal. 3. Sri A.K. Biswas, Suptd. (AR) appearing on behalf of the Reve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rule under which penalty can be imposed is Rule 15(3) as correctly done by the First Appellate Authority. 6. Heard both sides and perused the case records. 7. The issue involved in the present proceedings is whether penalty is attracted upon respondent under Rule 15(4) of the Cenvat Credit Rules, 2004. It is observed from Rule 15(4) that the same is applicable to an output service provider i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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