2017 (5) TMI 1625

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....he Respondent. ORDER Per: Mr. M.V. Ravindran 1. This appeal is directed against the Order-in-Appeal No. 181/2012 (H-II) S. Tax, dt. 13.12.2012. 2. Heard both sides and perused records. 3. The issued that falls for consideration in this appeal is whether the lower authorities were correct in confiscating the goods i.e. Tipper and extending the benefit of redemption of same and imposi....

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....same on payments of redemption fine. Aggrieved by such an order, appellant referred to first appellate authority, who, on consideration of submissions made before him, upheld the demand of duty liability with interest but reduced the redemption fine imposed as also penalty imposed. It is the case of the appellant before the Tribunal that the redemption fine should not be imposed as the tippers wer....

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.... Division Bench, it is to be held in this case also that the appellant is not liable to avail Cenvat Credit on tippers. As regards penalties, it is noticed that the Tribunal in para 13 in the case of Ganta Ramanaiah Naidu (supra) categorically held that no penalty is to be imposed as during the relevant period, there could be a bonafide view that benefit of cenvat credit on the tippers is eligible....