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2021 (4) TMI 683 - AT - Central ExciseLevy of penalty - wrongful availment of CENVAT Credit - appellant immediately, on being pointed out, reversed the ineligible credit along with interest and the same has been appropriated - HELD THAT:- The appellant who is a State Government Undertaking has inadvertently availed the cenvat credit which on being pointed out by the audit reversed the same along with interest which fact is not in dispute and the Order-in-Original appropriated the amount and the interest paid by the appellant. Further, it is a settled position of law that no suppression of material to evade payment of duty can be alleged against the State Government Undertaking. This issue has been consistently considered by the Tribunal in the case of YCH LOGISTICS (INDIA) PVT. LTD. VERSUS C.C.E & C.S.T. -BANGALORE SERVICE TAX- I [2020 (3) TMI 809 - CESTAT BANGALORE] and it has been held that once the duty is paid before the issuance of show-cause notice along with interest, the show-cause notice need not be issued and question of imposition of penalty does not arise. Penalty set aside - appeal allowed - decided in favor of appellant.
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