TMI Blog2006 (7) TMI 33X X X X Extracts X X X X X X X X Extracts X X X X ..... no mala fide established - Appeal No. EDM-363/2005 - Final Order No. A/746/KOL/2006 - Dated:- 7-7-2006 - [Order]- After hearing both sides in the out of turn hearing application and finding that the issues are covered, we take up the appeal itself for disposal. 1.2 Appellants are a Public Sector Unit an assessee under the Central Excise Act, 1944 who avail credit of duties paid on input ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... les read with Rule 13 of the Central Excise Rules, 2001. The demands of interest were made by reading the Modvat/ Cenvat Rules with the provisions of Section 1 lAB of the Central Excise Act, 1944. 2.1 When demands of the principal amount of duty have been discharged, as in this case, much before the issue of show cause notice, interest under Section 11AB provisions cannot be upheld, following th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mistake and no mala fides can be established there is no reason to call for a penalty under rule 173Q(bb) which provides for a penalty in terms "or takes credit of duty or money which he knows or which he has reason to believe, is not permissible". The ministerial clerk who took the credit entry on basis of the BE showing the amounts as CV duty due to contributing negligency of the Customs office ..... X X X X Extracts X X X X X X X X Extracts X X X X
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