TMI Blog2017 (12) TMI 592X X X X Extracts X X X X X X X X Extracts X X X X ..... vade duty - as per the fact of the case no malafide established on the part of the appellant therefore ingredients required for invocation of Section 11AC are absent - appeal dismissed - decided against Revenue. - E/86046, 86047/14 - A/90374-90375/17/SMB - Dated:- 15-9-2017 - Mr Ramesh Nair, Member(Judicial) Shri. Ajay Kumar, Addl. Commissioner (A.R.) for the Appellants Shri. Rajesh O ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. Shri. Ajay Kumar, Ld. Addl. Commissioner (A.R.) appearing on behalf of the Revenue reiterating the grounds of appeal, submits that appellant knowingly availed Cenvat credit on the common input service and used in the manufacture of dutiable goods as well as activity of trading which neither dutiable nor taxable, therefore they were suppose to comply with the provision of Rule 6(3), failure to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lly considered the submissions made by both sides and perused the record. I find that issue of imposition of penalty under Section 11AC was considered by the Ld. Commissioner(Appeals) and given following findings: 10. Appellants have requested for waiver of penalty imposed under Rule 15(2) of the CC Rules vide Order-in-Original dtd. 31-1-2013 in view of the fact that there is no suppression or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... foregoing paras that the appellants have availed the disputed Cenvat credit in contravention of the provisions of various Cenvat credit Rules. As such I agree with the view taken by the Adjudicating authority in para 27 or the Order-in-Original dtd. 30-4-2013 while invoking provisions of Rule 15(1) of CC Rules and imposing penalty of ₹ 65,906/-. On reading of the above findings, I find t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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