9911796707
TMI Blog2018 (11) TMI 817X X X X Extracts X X X X X X X X Extracts X X X X ..... sions in the case of M/s. Chettinadu Cement Corporation Ltd. Vs. C.C.E, L.T.U., Chennai [2016 (12) TMI 218 - CESTAT, CHENNAI], wherein the Tribunal has, after considering the rival contentions, remanded the matter to the adjudicating authority for de novo consideration. Matter remanded to the file of adjudicating authority for de novo consideration in the light of the direction in the case of M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... agreement with M/s. Coromandel Engg. Company Ltd. (hereinafter known as M/s. CECL) on 22.06.2009 for the civil construction work relating to clinker silos and were required to supply various iron and steel raw materials and cement for erection of the same. The appellants after giving due intimation to the jurisdictional authorities availed input credit for various iron and steel materials and ceme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etailed reply filed by the appellant, the Joint Commissioner vide her Order-in-Original dated 31.10.2011 confirmed the proposals made in the Show Cause Notice and imposed penalty equivalent to the CENVAT Credit disallowed under Rule 15(1) of the CENVAT Credit Rules, 2004. Thereafter, the appellants preferred an appeal before the Commissioner of Central Excise (Appeals), Madurai, who vide the impug ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 211-41213/2018 dated 15.03.2018 and also in the case of M/s. Chettinadu Cement Corporation Ltd. Vs. C.C.E, L.T.U., Chennai in Final Order Nos. 40948-40953/2016 dated 13.06.2016, wherein the Tribunal has, after considering the rival contentions, remanded the matter to the adjudicating authority for de novo consideration. Apart from the above, Ld. Consultant also placed reliance on the followi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hearing to the appellant. 4. In view of the confusion of the application of the law, there shall be no penalty under any of the provisions of law. 5. In the result, all the six appeals are remanded to adjudicating authority. 6. Following the ratio laid down in the above cases, we remand the matter to the file of adjudicating authority for de novo consideration in the light of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
