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TMI Blog2018 (6) TMI 577X X X X Extracts X X X X X X X X Extracts X X X X ..... side for the matter to be remanded and the final position of the proceedings initiated against the supplier of the appellant to be ascertained and, after giving an opportunity to the appellant to take a further decision - appeal allowed by way of remand. - APPEAL NOS: E/85569, 85570 & 85766 to 85768/2014 - A/86292-86296/2018 - Dated:- 1-5-2018 - Shri C J Mathew, Member (Technical) Shri S A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , ordered recovery of interest and imposed penalty of like amount under section 11AC of Central Excise Act, 1944. The first appellate authority, Commissioner of Central Excise (Appeals), Pune - I, vide order-in-appeal no. PUN-EXCUS-001-APP-157-13-14 dated 10 th December 2013 and PUN-EXCUS-001-APP-155-13-14 dated 10 th December 2013, set aside the penalty while confirming the recovery. Assessee-a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the show-cause notice which had not been adjudicated at any stage. In fact, before the adjudication, M/s. CPCL has approached to the Settlement Commission and without accepting the allegation in the show-cause notice, opted to settle the matter by paying duty and the interest which has been considered by the Settlement Commission while settling the issue wherein M/s CPCL has been given immunity ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nable. 7.1 We have seen that in case of Bosch Chassis Systems India Ltd. (supra) which is relied on by both the sides, the Larger Bench of this Tribunal has categorically observed that mere filing of application before Settlement Commission and payment of duty does not amount that the assessee has admitted the charge of fraud, wilful mis-statement or suppression of facts etc. with intent to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the allegation of failure to discharge duty liability by the supplier against the supplementary invoice is still open for a decision as an appeal is pending before the Tribunal. In the light of the decision of the Tribunal cited supra the order of the lower authority is without merit. Accordingly, the impugned order is liable to be set aside for the matter to be remanded and the final position ..... X X X X Extracts X X X X X X X X Extracts X X X X
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