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2010 (9) TMI 524 - AT - Central ExciseInterest on cenvat credit irregularly availed and utilized - Penalty - the admissibility of the cenvat credit in question to the appellant in respect of items such as MS plates, angles, channels, beams etc. which were used for civil construction work, laying railway track etc. is not a surviving issue inasmuch as the entire amount of credit irregularly availed by the appellant was voluntarily reversed by them even prior to issuance of show-cause notice and there is no grievance raised in this appeal in relation to such credit. ld. Commissioner directed the appellant to pay interest under Rule 12/14 of the Cenvat Credit Rules, 2002/2004 read with Section 11AB of the Central Excise Act on the amount of cenvat credit upto the date of reversal (4-2-2005) Regarding penalty - The assessee cannot be penalized for a lapse/omission/commission which directly resulted from commissions/omissions of an officer of Central Excise - it could not have been alleged that the appellant suppressed with intent to avail inadmissible credit The penalty imposed on them under Rule 13(1)/Rule 15(1) of the said Rules will, however, stand on a different footing - This penalty is on the ground of irregular availment of inadmissible cenvat credit simpliciter - In the result, the impugned order is sustained except in respect of one of the penalties which have set aside - The appeal is disposed of
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