TMI Blog2012 (2) TMI 430X X X X Extracts X X X X X X X X Extracts X X X X ..... edients of suppression of facts, etc., envisaged under proviso to Section 11A and under Section 11AC have not been invoked in this case. I also find force in the contention of the appellants that they were under bona fide belief that the provisions relating to credit on outward freight was not clear and they have availed the credit only under bona fide belief and the matter relates to interpretati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tariff Act, 1985. They availed Cenvat credit on outward freight for the period January, 2008 to September, 2008. The department initiated proceedings against them on the ground that Cenvat credit on outward freight is not available. Lower adjudicating authority dropped the demand for period from January, 2008 to March, 2008 and confirmed the demand for the remaining period and also imposed equal a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... time will prevail and for the subsequent period the cases have to be decided on their merits. The contention is that the demand has been raised for normal period and there is no ingredients of suppression of facts etc. as envisaged under proviso to Section 11A and Section 11AC of Central Excise Act, 1944. The contention is that the matter relating to interpretation of law therefore penalty is not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e belief and the matter relates to interpretation of law. Therefore penalty is not imposable under Section 11AC of Central Excise Act, 1944 and Rule 15 of Cenvat Credit Rules, 2004. In these circumstances ld. Commissioner (Appeals) s order is not sustainable so far as imposition of penalty is concerned. Accordingly the same is set aside and appeal is allowed. (Pronounced and dictated in the open ..... X X X X Extracts X X X X X X X X Extracts X X X X
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