TMI Blog2011 (12) TMI 396X X X X Extracts X X X X X X X X Extracts X X X X ..... mits that the Appellants' Office in Trichy have clarified that since M/s. BSNL follows a Central Accounting System, it is not possible for them to reverse the wrongly taken credit - M/s.BSNL made a blatantly wrong claim under the Dispute Resolution Scheme sought by making payment of the interest amount alone amounts to fraud, duplicity and misstatement – Confirm the demand of tax and imposition of equal penalty no warrant to impose additional penalty of ₹ 2,000 - ST/380/2011 - 1325/2011 - Dated:- 20-12-2011 - Chittaranjan Satapathy, J. For Appellant: Shri A B Niranjan Babu, SDR For Respondent: Smt G Vardini, Adv. Per: Chittaranjan Satapathy: Heard both sides. The original authority has recorded the following while ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t produce documentary evidence before the Range Officer, Nagercoil to support their claim of reversal of wrong Cenvat Credit of Rs.2,11,899/-, the show cause notice under consideration has been issued demanding the wrongly availed credit of Rs.2,11,899/- with interest and proposing penalties under Sections 76, 77 and 78 of the Act. M/s.BSNL vide their letter dt. 18.2.10 have admitted that they do not have documentary evidence to support their claim of reversal of wrongly availed Cenvat Credit and requested to adjust the demand from the refund due to them. As M/s.BSNL themselves have admitted the charges made in the show cause notice that they have made a false claim about the reversal of wrongly availed Cenvat credit demanded in the show ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hey had reversed the wrongly taken credit of Rs.2,11,899/ - and, they availed the Dispute Resolution Scheme of 2008 by paying unpaid interest amount of Rs.23,117/-. The further demand made under the scheme was an additional amount of interest of Rs 5,780/- which also M/s BSNL paid. However, subsequent verification by audit revealed that they have not reversed the wrongly taken credit of Rs.2,11,899 /-. During the previous hearing of the case on 3.11.2011, ld. advocate appearing in this case on behalf of the appellant-BSNL was given time to submit the proof of initial payment of the tax amount of Rs.2,11,899/ - and proof of reversal or fresh payment. Today, she submits before the court that there is no such proof available. She, further, sub ..... X X X X Extracts X X X X X X X X Extracts X X X X
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