PANKAJ MITHAL,J. - (1.) The Commissioner of Customs, Central Excise and Service Tax, Meerut has preferred this appeal against the order dated 8-3-2016 passed by the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) [2017 (6) G.S.T.L. 345 (Tri.-All.)].
(2.) The appeal was admitted on the following two substantial questions of law:- "(i) Whether the learned Tribunal was right in allowing Cenvat credit on documents which were not the specified documents under Cenvat Credit Rules, 2004 being not in the name of assessee? (ii) Whether the learned Tribunal was justified in setting aside penalty imposed against the assessee under Rule 15(2) of the Cenvat Credit Rules, 2004 read with Section 11AC of Central Excise Act, 1944?"
(3.) Notice was issued to the respondent and was deemed to be served upon it but as none had put in appearance the Court directed the appeal to proceed ex parte against it.;