2016 (11) TMI 1219

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....or the Respondent. [Order per: Sulekha Beevi, C.S.] The above appeal is filed by department against the order passed by the Commissioner (Appeals) who gave the respondent the option to pay reduced penalty. 2. The respondents are engaged in manufacture of confectionary and were availing CENVAT Credit on inputs and capital goods. They are also availing CENVAT Credit on the invoices issued b....

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....oner (Appeals) vide the order impugned herein held that the demand for the period beyond five years is time barred. The Commissioner (Appeals) also directed to re-quantify the amount for the normal period and accordingly revise the penalty to be imposed. It was also directed that the assessee should be given the benefit to pay 25% of reduced penalty. 4. On behalf of the department, the Ld. AR P....

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....he Circular relied by the Ld. AR, the department has clarified that the benefit of reduced penalty would be available only at the stage of passing of the order by the Adjudicating Authority. In the instant case, in para 7.6 of the Impugned Order, the Commissioner (Appeals) has relied upon the judgments rendered in in K.P. Pouches Pvt. Ltd., vs Union of India [2008 (228) ELT 31 (Del.)] and Shreeji ....