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TMI Blog2014 (4) TMI 1193X X X X Extracts X X X X X X X X Extracts X X X X ..... ondent and the departments appeal was allowed by way of remand vide Order dated 31.12.2004. In the remand order, there was no direction by this Tribunal for consideration of penalty on the Director. In these circumstances, the learned Commissioner (Appeals) dropped the penalty imposed on the Director - the Revenue has not made Shri Udaykumar Vinzanekar, Director of M/s Windals Auto P. Ltd. as resp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efore the appeals are taken up for disposal today itself. 3. Facts of the case are that an investigation was carried by the department in the appellants factory. On verification of the statutory records relating to availment of Modvat credit maintained by the appellant in their factory, the Revenue was of the view that the appellant is not entitled to take CENVAT Credit on the strength of invoi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ter was remanded to the adjudicating authority for ascertaining the fact whether extended period of limitation can be invoked or not. In this case, the thickness of coils has been suppressed from the department therefore, extended period was invoked in the impugned order. 4. Perused the records. 5. On going through the facts of the case, it is clear that the facts of the description of the g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d vide Order dated 31.12.2004. In the remand order, there was no direction by this Tribunal for consideration of penalty on the Director. In these circumstances, the learned Commissioner (Appeals) dropped the penalty imposed on the Director. Aggrieved by the said order, the Revenue is in appeal before me. 9. In this appeal also the Revenue has not made Shri Udaykumar Vinzanekar, Director of M/s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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