2015 (12) TMI 810

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....nd Shri. P.R. Chandrasekharan, Member (Technical) For the Petitioner : Shri K.S. Mishra, Addl. Commissioner (A.R.) For the Respondent : Ms Ashwini Tijare, C.A. (Representative) ORDER Per : M.V. Ravindran These two appeals are filed by Revenue against the impugned orders of the adjudicating authority. Since the issue involved in the appeals is same, they are being disposed of by a co....

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....ied to convince us that the adjudicating authority has not imposed penalties on improper availment of CENVAT Credit by the respondent. 4. We find that against the very same orders-in-original, respondent was before this Tribunal in Appeals No.ST/306 & 307/2009-Mum. Those appeals were disposed of by this Tribunal vide Order No.A/480 & 481/14/CSTB/C-I dated 05.03.2014 by setting aside the demand ....

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.... Credit Rules, 2004, there are no grounds of appeal in the appeal memoranda. 5.3 We also find that the show-cause notice to the respondent, is not invoking any provisions for imposition of penalties on the assessee for improper availment of CENVAT Credit. Adjudicating authority was correct in not imposing any penalty as there being no invocation of any provisions of imposition of penalties for ....