Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2015 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (3) TMI 129 - AT - Central ExciseAvailment of CENVAT Credit - Penalty u/s 11AC - Suppression of facts - benefit under Section 11A(2B) - Held that:- Admittedly there is no contumacious conduct or fraud on part of the appellant and further the appellant has paid the duty with interest under intimation before the issue of show-cause notice. As they have deposited the tax and interest in question on 17.12.2009, whereas the show-cause notice was issued on 27.4.2011 i.e. after more than 18 months of such deposit and intimation given by the appellant. Thus, I hold that the appellant is entitled to the benefit under sub-section 2B of Section 11A of the Central Excise Act. Thus, the appeal is allowed in favour of the appellant and impugned order is set aside. - Decided in favour of assessee.
|