2018 (7) TMI 2034

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....3 passed by Customs, Excise and Service Tax Appellate Tribunal (CESTAT) [2015 (40) S.T.R. 825 (Tri. - Ahmd.)]. The appeal is preferred for considering the following questions of law :  (A)    Whether in the facts and circumstances of the case the order of the Appellate Tribunal was perverse inasmuch as firstly it failed to adjudicate upon the grounds challenging penalty imposed by the respondent and secondly it rejected the miscellaneous application filed by the appellant pointing out this mistake apparent from the record?  (B)    Whether in the facts and circumstances of the case and in law, the Appellate Tribunal is right in passing such order without any findings and reasoning on penalties and ....

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.... availed. Demand was also raised of Rs. 2,74,771/- being wrongly paid from the Cenvat Credit Balance of Education Cess for the payment of Secondary and Higher Education Cess and the demand of Rs. 40,000/- for excess credit taken as issued. The proposal was also for appropriate amount paid by appellant against the respective demands. 5. The order-in-original dated 2-3-2012 confirmed the demand raised in the show cause notice and imposed penalty under Rule 15(2) of the Cenvat Credit Rules, 2004 read with Section 11AC of Central Excise Act, 1944, penalty of Rs. 2,74,771/- on the appellant and also penalty of Rs. 20,00,000/- on the Managing Director of the appellant under Rule 26 of Central Excise Rules, 2002. 6. Being aggrieved, th....

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....submitted that the Tribunal has not given any findings qua the penalty imposed for the alleged wrong payment of Secondary and Higher Education Cess from the CENVAT credit balance of Education Cess though, the liberty of taking equivalent amount of credit in the account of Education Cess was available. It is submitted that, no loss of revenue has arisen so as to attract Section 11AC of Central Excise Act, 1944 and for consequential penalty. Though such grounds were raised the Tribunal has not addressed the same and has not given any findings. 12. It is further submitted that, similarly no finding is given upholding the penalty imposed by the adjudicating authority for alleged excess CENVAT credit taken. However, there is no discussion ....

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....tion Cess is concerned the Tribunal has held that, the Tribunal has not accepted the stand of the appellant and thereafter, immediately proceeded to direct the appellant for payment of interest on credit taken in excess on the ground that the same is not taken as a ground in appeal of the appellant. We have perused the pleadings before the Tribunal wherein, the Court finds that in the grounds of appeal such grounds are taken, more particularly in Paragraph 15 of the appeal as well as Paragraph 3.0 is of the rectification application. 16. Learned Advocate for the applicant rightly relies upon the judgment of this Court reported in 2017 (351) E.L.T. 38 (Guj.) alleged in the case of Padmavati Tubes v. Commissioner of C. Ex. & S.T., Vapi ....