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TMI Blog2012 (10) TMI 3X X X X Extracts X X X X X X X X Extracts X X X X ..... None, for the Respondent. [Order]. - The respondents are manufacturers of refrigerators chargeable to Central Excise duty. They avail Cenvat credit of duty paid on inputs used in or in relation to manufacture of their finished products. During the period from 20-4-06 to 29-7-2006 to 20-4-2007 they availed Cenvat credit amounting to Rs. 2,15,737/- on the basis of certain invoices twice, wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty. Against this portion of the order, the Commissioner (Appeals), the present appeal has been filed by the Revenue. 2. Though a notice for hearing had been sent to the respondent well in time, today when this matter was called, none representing the respondent appeared. There is also no letter from them seeking adjournment. On earlier occasion also, when this matter had been listed for hear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... attracted for wrong availment of Cenvat credit and for this purpose, no mens rea is required to be proved. He, therefore, pleaded that the impugned order setting aside the interest and penalty is not correct. 3. I have carefully considered the submissions of the learned DR and perused the records. 4. In this case, there is no dispute about the wrong availment of Cenvat credit, which h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rong availment under Rule 15(1) of Cenvat Credit Rules, no mens rea is required to be proved and penalty is attracted whenever Cenvat credit is availed wrongly. It is only for imposition of penalty equal to the wrongly availed Cenvat credit under the provisions of sub-rule (2) of Rule 15 read with Section 11AC of the Central Excise Act, 1944, that the mens rea is required to be proved. In view of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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