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TMI Blog2023 (6) TMI 1079X X X X Extracts X X X X X X X X Extracts X X X X ..... 15(1) of CCR, 2004 which clearly states that it is a mandatory penalty thereunder to be imposed whenever CENVAT Credit is availed wrongly - requirement of any malafide or mens-rea required to be proved for invoking the said Rule or not - HELD THAT:- Reliance placed in the decision of a Larger Bench of the Tribunal in the case of M/S. SOUTH INDIAN BANK VERSUS THE COMMISSIONER OF CUSTOMS, CENTRAL ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e in the assessee s appeals and that such appeals are remanded to the Tribunal and are subject matter of reconsideration before the Tribunal - Appeal disposed off. - CENTRAL EXCISE APPEAL NO. 34, 35 OF 2021, CENTRAL EXCISE APPEAL NO. 163, 168, 174, 165, 185, 164, 169 OF 2019 - - - Dated:- 22-6-2023 - G. S. KULKARNI JITENDRA JAIN, JJ. For the Appellant in CEXA/34/2021 : Mr. Ram Ochani. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lower authority and thereby failed to appreciate Rule 15(1) of CCR, 2004 which clearly states that it is a mandatory penalty thereunder to be imposed whenever CENVAT Credit is availed wrongly and that there is no requirement of any malafide or mens-rea required to be proved for invoking the said Rule? 3. The appeals arise from a common order dated 12 February, 2019 passed by the Customs, Ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the appeals filed by the assessees, (being the very same order as impugned in the present proceedings) could not be sustained and the same was required to be set aside, with a further direction that the appeals of the assessees on remand be decided afresh in the light of the decision rendered by the larger bench of the Tribunal in South Indian Bank (supra). It is not in dispute that on the app ..... X X X X Extracts X X X X X X X X Extracts X X X X
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