TMI Blog2016 (10) TMI 953X X X X Extracts X X X X X X X X Extracts X X X X ..... ere is no allegation of fraud, suppression or collusion. In the present case, I find that such allegations have been made in the show cause notice issued to the appellant. However, in the light of the fact that the availment of Cenvat credit on structural items has been in dispute for a long time, allegations of suppression cannot be made against the appellant. Under such circumstances, the benefit of waiver of penalty provided under Section 11A (2) is extendable to the appellant - appeal allowed - decided in favor of appellant. - Excise Appeal No. 52280 of 2016 (SM) - Order No. A/53633/2016-SM[BR] - Dated:- 15-9-2016 - Shri V. Padmanabhan, Member (Technical) Ms. Shreya Dahiya, Advocate - for the Appellant Shri M.R. Sharma, Aut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ellant did not contest the disallowance of Cenvat credit, however, they pleaded that the penalty imposed should be set aside. The interest involved was also paid on 16/10/14. In the impugned order the imposition of penalty was upheld. Hence the matter has travel to this Tribunal. 2. Heard Ms. Shreya Dahiya, learned Advocate for the appellant as well as Shri MER. Sharma, learned DR appearing for the Revenue. 3. The learned Advocate appearing for the appellant reiterated the appeal grounds. She submitted that the Cenvat credit reversed with interest is not being contested. However she argued that no penalty is imposable on them. In their support, they cited the case laws : (i) ITC Ltd. vs. CCE, Salem reported in 2012 (285) E.L.T. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nder the provisions of this Act and Rules. The relevant provisions of Section 11A are given below : Section 11A. Recovery of duties not levied or not paid or short-levied or short-paid or erroneously refunded . - (1) Where any duty of excise has not been levied or paid or has been short-levied or short-paid or erroneously refunded, for any reason, other than the reason of fraud or collusion or any willful mis-statement or suppression of facts or contravention of any of the provisions of this Act or of the rules made thereunder with intent to evade payment of duty, - (a) the Central Excise Officer shall, within one year from the relevant date, serve notice on the person chargeable with the duty which has not been so levied or paid o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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