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of <h1>Appellate Tribunal upholds decision reversing duty confirmation, interest, and penalty.</h1> <h3>COMMISSIONER OF CENTRAL EXCISE, INDORE Versus HOTLINE GLASS LTD.</h3> COMMISSIONER OF CENTRAL EXCISE, INDORE Versus HOTLINE GLASS LTD. - 2005 (180) E.L.T. 279 (Tri. - Del.) Issues:Challenge to order-in-appeal reversing duty confirmation along with interest and penalty.Analysis:The appeal before the Appellate Tribunal CESTAT, New Delhi involved a challenge by the Revenue against the impugned order-in-appeal that reversed the duty confirmation, interest, and penalty imposed on the respondents. The adjudicating authority had confirmed a duty amount of Rs. 5,74,830/- along with interest and penalty of Rs. 50,000/- on the respondents for default in duty payment and improper utilization of CENVAT credit. The Commissioner (Appeals) reversed this order, leading to the Revenue's appeal.Upon hearing both sides and examining the records, it was noted that the respondents were involved in the manufacture of black & white picture tubes and had failed to make duty payments for the second fortnight. They also incorrectly utilized CENVAT credit earned after a specific date. Although they were supposed to pay Rs. 80,152/- from the PLA, they failed to do so initially. However, they rectified this by paying Rs. 46,00,000/- from the PLA in the subsequent fortnight, thereby neutralizing the earlier non-payment. Considering these circumstances, the learned Commissioner (Appeals) was deemed to have rightly set aside the duty demand and penalty, especially since the interest had already been paid by the respondents. The Tribunal found that the case of the respondents aligned with the legal precedent set by the Tribunal in a previous case involving similar facts, where no penalty was imposed on the respondents.As a result, the Appellate Tribunal upheld the impugned order and dismissed the Revenue's appeal, thereby affirming the decision of the Commissioner (Appeals) to reverse the duty confirmation, interest, and penalty imposed on the respondents.
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