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TMI Blog2019 (3) TMI 1087X X X X Extracts X X X X X X X X Extracts X X X X ..... er (Appeal) citing the decision of Aditya Cement [2016 (9) TMI 1127 - CESTAT NEW DELHI]. But the learned Commissioner (Appeal) has ignored this fact and confined his decision only on point of penalty, which is not legal and correct. Extended period of limitation - Held that:- Extended period of the limitation will not be available in this case as it is undisputed and agreed fact that the Department was aware of the issue at the time of audit objection itself and the appellant has also paid the Cenvat Credit along with interest on 17.11.2012 by reversing the Cenvat Credit, Cess and interest on 29.11.2012 in compliance with letter from the Superintendent dated 07.02.2012. Appeal allowed - decided in favor of appellant. - Excise Appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Department has proposed the levy of penalty under the provisions of the Cenvat Rules read with Central Excise Act, 1944 (for short Excise Act ). Therefore, the Commissioner reviewed the order passed by the lower Adjudicating Authority dated 27.03.2017; thereafter the Commissioner (Appeal) has passed the impugned order. 3. Shri Dhruv Tiwar, learned Advocate, on behalf of the appellant submits that the issue regarding the payment of the Cenvat Credit and interest was initially agreed upon by the appellant, however, it is the Department, who has reopened the issue which was closed from their side proposing to impose equal amount of penalty under the provisions of the Excise Act and Cenvat Rules. Thereafter the entire issue becomes open ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ers, which as per the Department appellant was not eligible to avail. However, we find that once the appeal is filed against the order, the appeal cannot limited to any scope of which it is proposed to review by the Department, but the entire issue gets opened and the appellant is free to take any issue on the matter of the law and fact also before the Appellate Authority. The appellant had already taken a point of law before the learned Commissioner (Appeal) citing the decision of Aditya Cement (Supra). But the learned Commissioner (Appeal) has ignored this fact and confined his decision only on point of penalty, which to us is not legal and correct. The Appellate Authority is required to deliberate upon the point which has been raised i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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