2018 (10) TMI 6

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.... Per: V. Padmanabhan: The present appeal is against the Order-in-Appeal No. 159/ Central Tax/ Appl-II/Delhi dated 28.02.2018 passed by the Commissioner (Appeals), Customs & Central Excise, Delhi-II. 2. The appellant is engaged in the manufacture of packing materials. The dispute is regarding availment of benefit of cenvat credit on various inputs/ input services. The dispute originated wi....

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....e, cannot be varied by the lower authorities. Hence, the present appeal is with the limited issue to restrict the penalty to 25% of the amount held as payable finally by the Tribunal by the order dated 19.10.2016, since the disputed duty is already paid before the issue of show cause notice. 3. The case of the appellant was argued by Sh. Avneet Singh, ld. Advocate and Sh. K. Poddar, ld. AR for ....

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.... dated 19.10.2016 has ordered for payment of duty with equal penalty. Since the Tribunal cannot review its own earlier order, he submitted that the impugned order merits to be upheld. 6. Heard both sides and perused appeal record. 7. The dispute of irregular availment of cenvat credit came to be finally decided by the Tribunal vide the above referred Final Order. In the said order the Tribun....

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....ty liable to be paid shall be only 25% of the duty so determined. It has further been provided that the benefit of payment of 25% of the duty as penalty will also be available, in cases where the duty is finally determined by the Tribunal, if such duty as reduced is paid within 30 days. In the present case, the duty demand was finally determined by the Final Order of the Tribunal dated 19.10.2016 ....