2019 (10) TMI 1096

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....ged in the manufacture of PP Woven fabric and sacks, PP Liner falling under Chapter Heading 39 of the Central Excise Tariff Act, 1985. During the audit, it was pointed out that the appellant has committed certain irregularities in availing CENVAT credit and short-payment of duty. The appellant paid the duty along with interest as pointed out by the audit party. Thereafter, a show-cause notice was issued to the appellant alleging that appellant has availed ineligible CENVAT credit along with penalties. After following the due process, the original authority confirmed the demand and appropriated the duty paid and also imposed penalties. Aggrieved by the said order, appellant filed appeal before the Commissioner (A) who confirmed the Order-in-....

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....he de novo adjudication has discussed the merits of the case but has not given any findings and has wrongly confirmed the penalty by alleging suppression with intent to evade payment of duty on the appellant. He further submitted that before the Commissioner (A), the appellant had filed appeal taking all the grounds on merits but the Commissioner (A) has wrongly considered the appeal only on penalty without going through the grounds of appeal and has observed that there was no mala fide on the part of the appellant and they have paid the duty along with interest before the issue of show-cause notice. After observing this, the learned Commissioner (A) still remanded the matter to the original authority to decide the question of penalty. He f....