Case Law Details
Park Nonwovens Pvt. Ltd. Vs CCE (CESTAT Chandigarh)
The issue under consideration is whether the commissioner disregards the order passed by the Tribunal?
In the present case, concern issue of Cenvat Credit has already been settled by this Tribunal in appellant’s own case while entertaining the claim of remission of duty. Wherein it has been held that the appellant is not required to reverse the cenvat credit contained in work in progress finished goods and semi finished goods. Commissioner passed the impugned order for recovery of cenvat credit on inputs contained in work in progress of semi finished goods which shows that the Commissioner have no regard to the order passed by this Tribunal.
CESTAT states that the Commissioner has not given any regard to the Tribunal’s orders imposed a fine of Rs. 1 Lac on the Commissioner. In that circumstances, the Commissioner has not respected the order of this Tribunal required to be penalized. Therefore, the ld. Commissioner is directed to take care in future to avoid any penal action from this Tribunal.
Accordingly, the impugned order is set aside.
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