TMI Blog2017 (4) TMI 1081X X X X Extracts X X X X X X X X Extracts X X X X ..... imilar - penalty is not imposable on the appellant - appeal allowed - decided in favor of appellant. - E/3919/2010 - A/60406/2017-SM[BR] - Dated:- 15-3-2017 - Mr. Ashok Jindal, Member (Judicial) Smt. Krati Somani, Advocate for the Appellant(s) Sh. R.K. Sharma, AR, for the Respondent(s) Per : Ashok Jindal The appellant is in appeal against the impugned order imposing penalty u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nterest but confirmed the penalty on the appellant. Aggrieved by the same, appellant is before me for dropping the penalty against them. 3. The Ld. Counsel for the appellants submits that as per Rule 3(5B), the penalty is not imposable on the appellant therefore, no penalty is imposable on the appellant. To support this contention she relied on the decision of the Hon ble Punjab and Haryana Hig ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respondent is liable to pay penalty and interest on the excess amount claimed by it? The Commissioner (Appeals) as well as the Tribunal have held that provisions of Section 11AC of the Central Excise Act are inapplicable as they relate only to short payment of duty, whereas the present case relates to reversal of the excess amount claimed by the respondent in terms of Rule 6(3)(b) of the Cenvat Cr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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