TMI Blog2019 (7) TMI 1807X X X X Extracts X X X X X X X X Extracts X X X X ..... d with Section 11AC of the Central Excise Act, 1944 - HELD THAT:- The appellant has already reversed the amount of cenvat credit before issuance of the show case notice. However they have not paid any interest on the same. Interest being a statutory liability, is to be paid by the appellant as the Cenvat credit was wrongly availed by the appellant and the same is not in dispute at all. Penalt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... i S. Mohapatra, GM (Taxation) for the Appellant (s) Shri S. Mukhopadhyay, Suptd. (AR) for the Respondent(s) ORDER The facts of the case in brief are that the appellant is engaged in the manufacture of MS Billets and Non Alloy Steel Ingots classifiable under Chapter 72 of the Central Excise Tariff Act, 1985 and is thus registered with the Central Excise Department. During the course o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty as proposed in the SCN and also ordered for appropriation of the amount of ₹ 1,18,353- already paid by the Appellant. On appeal, the ld. Commissioner (appeals) upheld the Order-in-Original. Hence, the present appeal before the Tribunal. 3. Shri M. Mohapatra, General Manager (Taxation) of the appellant Company appeared on behalf of the appellant, submits that the Appellant has already r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ellant as the Cenvat credit was wrongly availed by the appellant and the same is not in dispute at all. 7. As regards imposition of penalty, I find that the disputed amount had been paid before the issuance of the show cause notice. Therefore, I am of the view that the payment of duty in the instant case before issuance of the show cause notice is a sufficient compliance. Additionally, the Reve ..... X X X X Extracts X X X X X X X X Extracts X X X X
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