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2021 (9) TMI 586 - AT - Central ExciseLevy of penalty u/s 11AC - Wrongful availment of CENVAT Credit - input services - rent a cab operator service - contribution of employee recovered by the appellant - Suppression of facts or not - HELD THAT:- Under section 11AC penalty can be imposed only when the demand is confirmed 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 be invoked. It is a settled law that when there is a doubt and difference of views on issue and subsequently it is settled by any court of law, the suppression or intention to evade the duty cannot be alleged in such cases. Even though the extended period was not invokable in the facts of the present case. The appellant have paid the said amount along with interest, which is not under contest - 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. Appeal allowed in part.
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