Infructuous revenue appeal on Cenvat credit and penalty failed after the underlying demand was set aside as time-barred.

Revenue's challenge to reduction of Cenvat credit, enhancement of penalty and penalty on the authorised signatory could not survive after the assessee's appeal against the same adjudication order had already succeeded and the entire duty demand, interest and penalty were set aside as time-barred. Once the foundational order itself was annulled on limitation, no separate adjudication remained on the quantum of credit or penalties. The Revenue's appeal was therefore infructuous and dismissed.

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Issues: Whether the Revenue's appeal challenging reduction of Cenvat credit, enhancement of penalty and imposition of penalty on the authorised signatory survived after the assessee's appeal against the same adjudication order had already been allowed and the entire demand, interest and penalty had been set aside on limitation.

Analysis: The Tribunal noted that the assessee's appeal against the very same order had earlier resulted in setting aside of the entire duty demand, interest and penalty on the ground of time bar. Once the foundational adjudication order itself had been annulled, the Revenue's grievances on the quantum of credit, quantum of penalty and penalty on the authorised signatory could not independently remain for adjudication.

Conclusion: The Revenue's appeal was held to be infructuous and was dismissed.

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