TMI Blog2014 (11) TMI 157X X X X Extracts X X X X X X X X Extracts X X X X ..... is not applicable in the present proceedings - Decided in favor of assessee. - Appeal No. : E/103/2007 - ORDER No. A/11804 /2014 - Dated:- 24-10-2014 - Mr. H.K. Thakur, J. For the Respondent : Shri Govind Jha, A.R. JUDGEMENT Per : Mr. H.K. Thakur; This appeal has been filed by the appellant against OIA No. COMMR-A--204-VDR-II-2006 dated 14.11.2006. The issue involved in the present proceedings is whether extended period is invokable in the present facts and circumstances. Appellant is not agitating the issue on merits. 2. None appeared on behalf of the appellant when the case was called out for hearing. Appellant filed written submissions and argued that their unit was also earlier visited both the Internal Audit T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Service Tax, Vadodara (supra) held as follows in Para 7 8 :- 7. I have considered the submissions made at length by both the sides. The issue involved in this case is regarding interest liability fastened on the appellant for availment of ineligible cenvat credit and also imposition of penalty. I find that there is no dispute that the appellant had availed excess cenvat credit on the invoice raised by an export oriented unit. I also find that the appellant had reversed the cenvat credit on 4-9-2009 when second audit checking of the documents took place and before the issuance of the show cause notice. I also find from the records that the first audit of the appellant took place on 17th to 19th August, 2009 and the audit part ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rit in this appeal. Accordingly, it is dismissed. 8. I also find that the Division Bench of the Tribunal in the case of Rajasthan State Warehousing Corp. (supra) had in an identical situation held that when the demand for the extended period is not invocable, no demand for interest, imposition of penalty be sustained. In the case in hand, the law laid down by the Hon ble High Court of Karnataka and the Division Bench of the Tribunal would squarely apply as the appellant could not have been saddled with duty. The appellant has himself voluntarily paid the duty before the authority and also reversed the credit on being pointed out. 4.1 As the facts of the present appeal are similar to the facts of the case before this bench in the case ..... X X X X Extracts X X X X X X X X Extracts X X X X
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