TMI Blog2021 (9) TMI 586X X X X Extracts X X X X X X X X Extracts X X X X ..... d invoking proviso to section 11A (1). In this case though the demand was confirmed invoking proviso to section 11A (1) and the appellant has not contested the said demand and they have paid the same along with interest. However, they are contesting the imposition of penalty on the ground that there is no ingredients existing as to the facts of this case whereby the proviso to section 11A (1) can ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Appellant Shri Dharmendra Kanjani, (Superintendent) Authorised Representative for the Respondent ORDER RAMESH NAIR The issue involved is that whether the appellant is liable to penalty of ₹ 20,563/- under section 11AC which was imposed for wrong availment of credit on the contribution of employee recovered by the appellant against the servic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t is not admissible. Therefore, there was no suppression of facts or intention to evade the duty of such amount. Therefore the penalty deserves to be set aside. 3. Shri. Dharmendra Kanjani, Learned Superintendent (AR) appearing on behalf of the Revenue reiterates the finding of the impugned order. He submits that the demand of ₹ 20,563/- was confirmed invoking proviso to section 11A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llant has not contested the said demand and they have paid the same along with interest. However, they are contesting the imposition of penalty on the ground that there is no ingredients existing as to the facts of this case whereby the proviso to section 11A (1) can be invoked. He submits that the credit of ₹ 20,563/- was denied for the reason that it is attributable to the contribution of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not under contest. 4.2 I find that since there is no suppression of fact or misdeclaration, fraud or intent to evade duty on the part of the appellant, the penalty under section 11AC cannot be invoked. 5. Accordingly, I set aside the said penalty and allow the appeal only to this extent. (Dictated and pronounced in the open court) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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