TaxTMI 
TaxTMI 
2019 (7) TMI 460
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....h 5 of the order, the Assessee was entitled to avail cenvat credit on MS items/iron and steel used for fabrication of goods or support structures. For the purpose of computation of such cenvat credit, the matter was remanded back by the learned Appellate Tribunal to the Adjudicating Authority. Taking into account the aforesaid decisions, while doing so, the learned Tribunal, however held that since only the issue of interpretation was involved, the imposition of penalty in such cases was unwarranted and therefore, the penalties were set aside. 2. Paragraph 5 and 6 of the order of the learned Tribunal is quoted for ready reference: "5.The period involved in the above appeal is from December 2007 to October 2008 and November 2008 ....
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.... Ariyalur in the case when extended period of limitation is invoked under Section 11AC of the Central Excise Act 1944? and ii) Whether the Tribunal is correct in setting aside the penalty while leaving the question of liability to duty for reconsideration in terms of the provisions of the Central Excise Act, 1944 read with the CENVAT Credit Rules, 2004?" 4.Learned counsel for the Revenue, Mr.A.P.Srinivas, has urged before us that the learned Tribunal, while remanding the case back to the Adjudicating Authority for computation of the cenvat credit, could not have set aside the penalty altogether and it should have been left free for the Adjudicating Authority to decide the question again and if the ineligible cenvat credit was fo....
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.... Tribunal, the Tribunal has allowed the entitlement of the assessee to avail the cenvat credit on MS items/iron and steel used for fabrication of goods or support structures. The remand of the Tribunal to the Adjudicating Authority was only for the purpose of computation of figures of such cenvat credit. The Revenue does not dispute before us the entitlement of assessee to avail such cenvat credit. In these circumstances, the finding of the learned Tribunal that the case would not call for any imposition of penalty, which was found to be unwarranted on account of interpretational issues involved it cannot be beyond the scope of power of the learned Tribunal under Section 35C of the Act. 7. The words "as it thinks fit" are wide enough to ....
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....ement or suppression of facts, or contravention of any of the provisions of this Act or of the rules made thereunder with intent to evade payment of duty...." In other words the conditions that would extend the normal period of one year to five years would also attract the imposition of penalty. It, therefore, follows that if the notice under Section 11A (1) states that the escaped duty was the result of any conscious and deliberate wrong doing and in the order passed under Section 11A(2) there is a legally tenable finding to that effect then the provision of Section 11AC would also get attracted. The converse of this, equally true, is that in the absence of such an allegation in the notice the period for which the escaped duty may be recla....