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2014 (7) TMI 26 - AT - Central ExciseCENVAT Credit - Sugar Cess Credit - Held that:- So far as recovery of interest is concerned it is observed from both the show cause notices dated 29-8-2012 & 19-9-2012 that it has been specifically mentioned that interest is not required to be paid by the appellant. By confirming the interest in O-I-O adjudicating authority has, therefore, gone beyond the scope of show cause notices. Therefore, order of the appellate authority upholding the payment of interest is required to be set aside because adjudicating authority cannot go beyond the scope of show cause notice. So far as imposition of penalty is concerned it is seen that appellant has debited the entire Cenvat credit taken in a month on the last day of the same month. Once the entire Cenvat credit taken is also reversed in the same month then it has to be held that it is not a fit case for imposition of penalty and the same is also required to be set aside - Decided in favour of assessee.
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