2022 (9) TMI 1059

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..... regarding availment of CENVAT Credit and imposition of penalty should be looked into afresh by the original authority, the matter is remanded with a direction to re-adjudicate the matter with regard to the findings made in the impugned order, concerning availment of CENVAT Credit and imposition of penalty therein. Further, the original authority should also examine the taxability issue of the disp .....

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..... ell as Revenue have preferred these appeals before the Tribunal. 2. The assessee-appellant has contended that the CENVAT Credit availed by them is as per statute and accordingly, denial of the said benefit in the impugned order cannot be sustained. In so far as the appeal of the Revenue is concerned, the grievance is that non-imposition of penalty in the impugned order is not proper and justifi .....

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..... e both sides agree that the issue regarding availment of CENVAT Credit and imposition of penalty should be looked into afresh by the original authority, we are remanding the matter with a direction to re-adjudicate the matter with regard to the findings made in the impugned order, concerning availment of CENVAT Credit and imposition of penalty therein. Further, the original authority should also e .....

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