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TMI Blog2015 (3) TMI 129X X X X Extracts X X X X X X X X Extracts X X X X ..... s arising out of Order-in-Appeal No. BC/258/BEL/2012 dated 19.1.2012 passed by the Commissioner of Central Excise (Appeals). Mumbai-III. 2. The brief facts of the case are that the appellant, M/s Softesule Pvt. Ltd., are engaged in the manufacture of pharmaceutical products falling under Chapter 30 of the First Schedule to the Central Excise Tariff Act, 1985. The appellants availed credit of duty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rs. 3,19,872/- (Rs.2,83,072 + Rs. 36,800/-) paid by the appellant towards excess CENVAT Credit availed and interest thereon. The show-cause notice also proposed to impose penalty on the appellants under Rule 15 (2) of Cenvat Credit Rules, 2004 read with Section 11AC of the Central Excise Act, 1944 on the sole ground that the aforesaid fact of excess availment of credit came to the knowledge of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... being pointed out by the Revenue, the amount of tax was immediately deposited alongwith interest under intimation to the Revenue and accordingly, it was entitled to the benefit under Section 11A(2B), which provides that where the duty of excise short levied/short paid etc., the assessee may at his own ascertainment or on the basis of duty ascertained by the Central Excise Officer, before service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is definitely fraudulent and mischief, but on query from Bench, he is unable to point out any allegation in the show-cause notice amounting to misc-conduct on the part of the appellant. 5. Having considered the rival contentions, I find 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 bef ..... X X X X Extracts X X X X X X X X Extracts X X X X
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