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2015 (10) TMI 1549 - CESTAT AHMEDABAD

2015 (10) TMI 1549 - CESTAT AHMEDABAD - 2015 (330) E.L.T. 648 (Tri. - Ahmd.) - Demand of interest u/s 11AB - Held that:- Allegation in the show cause notice is that the appellant utilized the credit cannot be sustained. The adjudicating authority confirmed the demand of interest only on the ground that they have taken the credit and they are liable to pay interest - petitioner utilized the credit of ₹ 5,71,47,138/- only. In this contest, it was held that the appellant/petitioner is liable .....

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ment Rule 14 of cenvat credit would make it clear.

Demand of duty for the extended period of limitation cannot be sustained. payment of interest under Section 11AB to the Central Excise Act as they have not utilised such credit and the imposition of penalty under Section 11AC of the said Act, cannot be sustained. - Decided in favour of assessee. - Appeal No. : E/959/2011, Application No. : E/MA(EXTN)/14607/2014 - ORDER No. A/10953 / 2015 - Dated:- 15-5-2015 - Mr. P.K. Das, J. For The .....

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ts utilization. The appellant by letter dtd 6.3.2008 informed the jurisdictional Central Excise Officer of reversal of the cenvat credit. The Central Excise Officers during the verification of records in the month of May, 2008 noticed the reversal of credit. 2. A show cause notice dtd 25.3.2009 was issued proposing to appropriate the cenvat credit reversed by the appellant alongwith interest and to impose penalty. The Adjudicating Authority confirmed the recovery of the amount and appropriated, .....

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interest under Section 11AB and imposition of penalty cannot be sustained. He relied upon various decisions of the Hon ble Courts and Tribunals as under : a) CCE Vs M J Pharmaceutical Industries Ltd - 210.258.ELT.38 (Guj.) b) CCE Vs Bill Forge Pvt Ltd - 2012.26.STR.204 (Kar.) c) CCE vs Gokaldas Immages Pvt Ltd - 2012.28.STR.214 (Kar.) d) CCE vs Strategic Engg Pvt Ltd - 2014.310.ELT (Mad.) e) CCE vs Rana Sugar Ltd - 2010.253.ELT.366(All.) f) Rana Sugar Ltd - 210.249.ELT.247 (Tri. Del.) g) Final .....

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3.ELT.81 (Tri.Bang) b) CCE, Pune ii vs Kay Bouvei Engg P Ltd - 2014.301.ELT.100 (Tri.Mumbai) c) CC&CE Hrderabad vs BHEL - 2014.303.ELT.139 (Tri. Bang) d) CCE&ST Pune iii vs Vodafone Essar Cellular Ltd - 2013.30.STR.81 (Tri.Mum) e) Idea Cellular Ltd vs CCE&ST, Cochin - 2014.34.STR.761.(Tri.Bang.) 5. The Learned Authorised Representative for Revenue submits that the appellant is an organized sector and they have wrongly taken cenvat credit in respect of electricity charges and retained .....

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,30,228/- (Rs 22,884,537 + ₹ 45,000 Ed Cess) which is reversed or debited from our cenvat credit account (RG 323A part II) vide entry No 2003 dated 29/2/2008 before its utilization, the credit so taken pertaining to electricity duty. Such credit had remanded in books of account and it was never utilized for payment of any duty of Excise or Service Tax. We notice inadvertent cenvat credit on our own and we have reversed the said wrongly taken cenvat credit. 7. A show cause notice dtd 25.3.2 .....

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authority, the allegation in the show cause notice is that the appellant utilized the credit cannot be sustained. The adjudicating authority confirmed the demand of interest only on the ground that they have taken the credit and they are liable to pay interest. The Learned Authorised Representative heavily relied upon the decision of the Hon ble Supreme Court in the case of Indo-Swift Laboratories (supra). The said decision was against the decision of the Honble Punjab and Haryana High Court i .....

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