TMI Blog2008 (3) TMI 571X X X X Extracts X X X X X X X X Extracts X X X X ..... cause notice has not proposed the confiscation of the impugned goods. That apart, there is no evidence of mala fide on the part of the Respondents. In any case, the Commissioner (Appeals) has relied on the decisions of the higher judicial fora in dropping the demand of interest and also penalty - appeal dismissed - decided against Revenue. - E/190/2007 - 487/2008 - Dated:- 26-3-2008 - Shri T. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Central Excise Act, 1944. He has also imposed penalty of Rs. 10,000/- under Rule 15 of the Cenvat Credit Rules, 2004. The Respondents approached the Commissioner (Appeals). The Commissioner (Appeals) relying on the decisions of the Apex Court in case of M/s. Rashtriya Ispat Nigam Ltd. [2004 (163) E.L.T. A53 (S.C.)] and the High Court of Karnataka decision in case of M/s. Sri Krishna Pipes, held ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mination of duty under Section 11A and in this case, there is no determination of duty at all and therefore no interest can be demanded under Section 11AB. He said that Rule 14 of the Cenvat Credit Rules is not independent and it should be read with Section 11A. 4. The learned DR stated that the duty in the present case is actually the Cenvat credit availed irregularly and there would not be any ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dents were always having huge balance of credit in their RG23C accounts. In other words, the balance of credit available was always more than the credit taken. Therefore it cannot be said that wrongly taken credit has not been used by the Respondents. Further in the Order-in-Original, there is no confirmation or duty determination. The Original authority has simply demanded interest and imposed pe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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