2010 (10) TMI 129

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....;  Shri Anil  Khanna, SDR, for the Appellant. Shri Bipin Garg, Advocate, for the Respondent. [Order]. - These two appeals Revenue came up with grievance that the first appellate order has waived the penalty imposed on the appellant under Rule 15 of the Cenvat Credit Rules, 2004 read with the provisions of Finance Act, 1994. 2. Ld. DR submits that the first appellate order doe....

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....ial stage of development of law by the composite Rules of Cenvat Credit Rules, 2004. Therefore, he held that to be contentious. It is also apparent from the adjudication order and first appellate order that the matter related to the period is April 2007 to September, 2007 and from October, 2006 to March, 2007. Having found that the controversy was a contentious issue, waiver of penalty was granted....