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M/s. Hikal Limited And Others Versus Commissioner of Central Excise & S.T., Surat And Others

2015 (6) TMI 470 - CESTAT AHMEDABAD

CENVAT credit - Penalty u/s 11AC - Held that:- Commissioner (Appeals) observed that the appellant had admitted their mistake and willingly reversed the CENVAT credit alongwith interest. The appellant had not challenged the same before the original authority and has raised objection only on imposition of penalty. - appellant debited cenvat credit alongwith interest and intimated the Central Excise officer on 02.3.2005 and therefore, they requested to drop the show cause notice. The Section 11A (2 .....

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tion shall not serve any notice under Section 11A(1) in respect of the amounts so paid. In the present case, it is found that the appellant had paid the duty alongwith interest as per the amount ascertained by CERA audit and requested to drop the show cause notice. - penalty imposed under Section 11AC is set-aside - Decided in favour of assessee. - Appeal No. E/670/2011, Appeal No. E/675/2011 - Final Order Nos. A/10722-10723/2015-WZB/AHD - Dated:- 29-5-2015 - Mr. P.K. Das, Hon ble Member (Judici .....

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nd credit was availed after one year from the date of invoice. During the CERA audit, it was pointed out that the appellants are not eligible to avail CENVAT credit. The appellants debited the amount of ₹ 12,21,418/- vide PLA Entry No. 25 dated 02.3.2005. By a letter dated 02.3.2005, they have also informed to the Range Superintendent that they have debited the said credit alongwith interest. 2. A show cause notice dated 12.6.2008 was issued proposing demand of CENVAT credit alongwith inte .....

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vat credit alongwith interest and penalty. Revenue filed appeal against reduction of penalty. 3. Learned Advocate on behalf of the appellant submits that the demand of cenvat credit on both issues the show cause notices are not sustainable, in view of the following decisions of the Tribunal:- (a) Steel Authority of India Limited vs. CCE, Raipur 2013 (287) ELT 321 (Tri. Del.) : it has been held by the Tribunal that no time limit is prescribed for taking credit under Rule 4(1) of the Cenvat Credit .....

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ioner (Appeals) rejected the appeal on the ground that appellants have not contesting the demand of CENVAT credit. He submits that they contested the demand of cenvat credit before the adjudicating authority. 4. Learned Authorised Representative for the Revenue submits that the adjudicating authority has already given option for payment of reduced penalty and therefore, Commissioner (Appeals) cannot grant such option. He further submits that the appellant knowingly availed the irregular CENVAT c .....

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ssee vide their letter dated 10.7.2008 had submitted that the amount of CENVAT credit which was wrongly availed for ₹ 12,21,418/- has been paid by them vide PLA E.No. 25 dated. 02.03.2005 and an interest of ₹ 2,78,336/- has also been debited in PLA vide E.No. 02 dated 30.11.2006 and requested for personal hearing in the matter. Further, vide letter dated 02.12.2008 the assessee had submitted that during CERA audit they had only original Excise invoice copy; that duplicate copy was no .....

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with interest and intimated the Central Excise officer on 02.3.2005 and therefore, they requested to drop the show cause notice. The Section 11A (2B) of the Central Excise Act, 1944 provide that where any duty of excise has not been levied or paid or has been short levied or short paid, the person chargeable with the duty, may pay the amount of duty on the basis of his own ascertainment of such duty or on the basis of duty ascertained by a Central Excise officer before service of notice on him u .....

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