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TMI Blog2018 (8) TMI 468X X X X Extracts X X X X X X X X Extracts X X X X ..... dingly. Penalty u/s 78 - Held that:- There is no material on record to establish fraud, collusion, willful misstatement or suppression of facts on the part of the appellant. Therefore, penalty under Section 78 of the Finance Act is unwarranted and is set aside. Appeal allowed by way of remand. - Appeals No. E/71325/2013 - FO/A/76417/2018 - Dated:- 6-7-2018 - SHRI P.K. CHOUDHARY, MEMBER ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... March 2011. The adjudicating authority confirmed the demand along with interest and imposed penalty. The Commissioner (Appeals) upheld the adjudication order. Hence, the present appeal. 2. The ld. Counsel for the appellant submitted that the services referred to in the Show Cause Notice, for which bills were raised on the Regional Sales offices, had in reality been provided to the appellant as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the lower authorities. He relied upon the judgment of the Hon ble Supreme Court in the case of Commissioner of Central Excise Service Tax v. UltraTech Cement Ltd in Civil Appeal No. 11261 of 2016. 4. Heard both sides and perused the appeal records. 5. In my considered view, the cenvat invoices should be verified and the matter should be decided accordingly. So far as penalty under section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t any basis or evidence, merely mechanically recorded that the assessee had, by reason of willful misstatement, suppression of fact or in contravention of the provisions of the Rules, evaded payment of central excise duty. He was not even sure whether this was a case of willful misstatement or suppression of fact or contravention of provisions of the Rules. In view of the above observation o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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