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TMI Blog2018 (1) TMI 41X X X X Extracts X X X X X X X X Extracts X X X X ..... ed:- 5-12-2017 - Mrs. Archana Wadhwa, Member (Judicial) And Mr. Devender Singh, Member (Technical) Shri. Ram Chander Chaudhary, Advocate for the appellant KS). Shri. V. Gupta, AIR, for the Respondent(s) ORDER Per: Archana Wadhwa After hearing both the sides, we find that the appellant is engaged in the manufacture of paper lables as also bar code and availing the benefit of small scale benefit exemption notification. However, the investigations conducted by the Revenue revealed that they were not paying duty even after crossing the SSI exemption limit. Accordingly, proceedings were initiated against them resulting in passing of the impugned orders, confirming demand of duty and imposing penalties. 2. Ld. Adv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... no requirement of putting MRP under the Weights and Measures Act, the benefit will get extended to the assessee, subject to such verification. We deem it fit to set aside the impugned order and remand the matter to the original adjudicating authority for doing the verification. 4. In addition to above Ld. Advocate also submits that in case of subsequent payment of duty on the final product they would be entitled to benefit of Cenvat Credit of duty paid on the inputs. He clarifies that such credit stands rejected by the authorities below on the sole ground that the appellant is indulging in clandestine activity. He draws our attention to the Tribunal decision laying down that the benefit of Cenvat Credit is required to be extended even i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er Singh 7. So far as the remand direction in appeal no.E/3225/2009 for verification of documentary evidence pertaining to application of Rule 4A and for verification of the duty paid documents for extending the benefit of cenvat credit is concerned, I am in agreement with Ld. Member (Judicial). However, I differ on the question of penalty on the Managing Director in appeal no.E/3226/2009 and I hold that there is no need for remand as the liability has been admitted by the appellants, who did not pay duty for four long years after crossing the SSI limit and Sh. Khanna was in overall control of the affairs of appellant. Hence, the penalty on Sh. Prem Khanna, M. D. is upheld and his appeal is therefore dismissed. Devender Singh, Mem ..... X X X X Extracts X X X X X X X X Extracts X X X X
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