2017 (6) TMI 1195

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..... was no need for issue of present SCN - Since SCN was not to be issued, the question of imposition of penalty does not arise - appeal allowed in part. - APPEAL No.E/790/2012-EX[SM] - FINAL ORDER NO. 70585/2017 - Dated:- 22-6-2017 - MR. Anil G. Shakkarwar, Member (Technical) Ms. Stuti Saggi (Advocate), for Appellant Shri Pawan Kumar Singh (Supdt.) AR, for Respondent Per: Anil G. Sh .....

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..... . The appellant were issued vide show cause notice dated 14.08.2008, wherein there was a proposal to disallow already debited above stated Cenvat Credit and appropriation of interest already deposited. There was a proposal to impose penalty on the appellant. The issue was adjudicated through Order-In-Original dated 23.06.2011. The Original Authority confirmed the demand and imposed equal penalty. .....

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..... account should nullify the Credit entry and also that interest was paid and, therefore, penalty imposed may be set aside. 4. Learned AR has supported the impugned Order-in-Appeal. 5. Having considered the rival contentions, I find that the Hon ble Supreme Court has ruled in Para 7 of above said case of Chandrapur Magnet Wires Pvt. Ltd. that if the debit entry is permissible to be made, Cred .....

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