TMI Blog2015 (3) TMI 129X X X X Extracts X X X X X X X X Extracts X X X X ..... sue 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rules, 2004. The factory of the appellant was audited by the CAPP-EA 2000 Audit team for the year 2008-09. During the course of the audit it was found that the appellants have availed CENVAT Credit amounting to ₹ 2,83,072/- in respect of Bill of Entry No. 731935 twice i.e. on 24.9.2008 and on 1.12.2008 vide Entry Nos. 967/45 and 1333/63 respectively. When the aforesaid factual position was b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ressed by the appellant till such time. 2.1 The said show-cause notice was adjudicated vide Order-in-Original dated 10.10.2011 confirming the demand along with interest and also penalty of equal amount was imposed under Rule 15(2) of Cenvat Credit Rules, 2004 read with provisions of Section 11AC of the Central Excise Act. 2.2 Being aggrieved, the appellant preferred appeal before the Commiss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h interest and inform the Central Excise officer of such payment under writing, who on receipt of such information shall not serve any notice under sub-section (1) in respect of the duty so paid, save and except in case of fraud, collusion, etc. as mentioned in explanation (1) of sub-section 2B. 3.1 The learned Counsel for the appellant further draws my attention to the show-cause notice on rec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... osited 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 as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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