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2020 (2) TMI 38 - AT - Service TaxPrinciples of natural justice - recovery invoking Rule 14 and not Rule 6(3A) clause (e) - HELD THAT:- It is not in dispute that the appellant had wrongly availed CENVAT Credit and has been pointed out for reversing the same. The entire amount has been reversed by the appellant and the same has been confirmed and appropriated in the demand by the original authority. He also imposed penalty which has been set aside by the first appellate authority. The Department has not contested waiver of the penalty. The interest is evidently and explicitly payable under Rule 6(3A) clause (e) read with Rule 14 of CCR 2004. The interest has indeed been demanded under Rule 14 of CCR 2004. Merely because they have also not mentioned Rule 6(3A) in the Show Cause Notice, it does not vitiate the entire demand of interest. The first appellate authority has given the appellant adequate opportunity to explain as to why they are not liable to be paid interest - appeal dismissed - decided against appellant.
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