https://www.taxtmi.com/caselaws?id=419010 The Tribunal remanded the Department's appeal back to the Adjudicating Authority for reconsideration of the penalty imposition under Rule 15(4) of the Cenvat Credit Rules, 2004 due to confirmed suppression of fact. Despite the correct penalty provision being Rule 15(4, the Adjudicating Authority erroneously mentioned Rule 15(2). The Tribunal agreed with the Department's argument but decided on a remand due to a similar issue being remanded in another appeal. The non-appearance of the respondent during proceedings also influenced the Tribunal's decision. The appeal was disposed of by remand for further consideration and decision on the penalty issue. en-us Mon, 15 Nov 2021 00:00:00 +0530 Wed, 02 Mar 2022 08:34:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419010 The Tribunal remanded the Department's appeal back to the Adjudicating Authority for reconsideration of the penalty imposition under Rule 15(4) of the Cenvat Credit Rules, 2004 due to confirmed suppression of fact. Despite the correct penalty provision being Rule 15(4, the Adjudicating Authority erroneously mentioned Rule 15(2). The Tribunal agreed with the Department's argument but decided on a remand due to a similar issue being remanded in another appeal. The non-appearance of the respondent during proceedings also influenced the Tribunal's decision. The appeal was disposed of by remand for further consideration and decision on the penalty issue. Case-Laws Service Tax Mon, 15 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419010