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TMI Blog2018 (5) TMI 196X X X X Extracts X X X X X X X X Extracts X X X X ..... demanded from the appellant as the Revenue itself is entertained their view till today that the activity does not amount to manufacture by keeping the appeal pending before this Tribunal on the issue that the activity does not amount to manufacturing. As the revenue entertained two views and revenue is also have not taken a clear stand on the issue. In that circumstances, penalty on the assessee is not imposable. Appeal dismissed - decided against Revenue. - E/1184/2009, E/118 to 120/2016 - FINAL ORDER NO. 61792-61795/2018 - Dated:- 16-3-2018 - Mr. Ashok Jindal, Member (Judicial) and Mr. Anil G Shakkarwar, Member (Technical) Shri.G.S. Dhillon, AR for the Revenue Shri.Rajesh Gupta, CA for the Respondent(s) ORDER ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated and it was held that as the activity undertaken by the assessee does not amount to manufacture. Therefore, Cenvat Credit availed on inputs was denied and registration certificate was also cancelled. The said order was challenged by the assessee before the Ld. Commissioner (Appeals) for relying on the decision in the case of Prachi Industries - 2008 (225) ELT 16 (SC) and held that the activity undertaken by the assessee amounts to manufacture. Against the said order, revenue preferred an appeal before this Tribunal, which is serial numbered as E/118/2009. During the pendency of the said appeal, various show-cause notices were issued to the assessee for the period July 2012 to March 2014 starting from 25/05/2013 on the premises that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... interest and penalty be granted to them. 6. We are of the view that as Registration Certificate itself was cancelled by the Revenue themselves holding that the activity does not amounts to manufacture. Therefore, the assessee was debarred to collect the duty from their perspective buyers, as the appellant was de-barred to collect duty, in that circumstances, interest cannot be demanded from the appellant as the Revenue itself is entertained their view till today that the activity does not amount to manufacture by keeping the appeal pending before this Tribunal on the issue that the activity does not amount to manufacturing. As the revenue entertained two views and revenue is also have not taken a clear stand on the issue. In that cir ..... X X X X Extracts X X X X X X X X Extracts X X X X
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