TMI Blog2018 (1) TMI 482X X X X Extracts X X X X X X X X Extracts X X X X ..... ee was having malafide intentions not to pay duty. In that circumstances, the content of malafides are missing - penalties set aside. The appellant paid excess CVD at the time of clearance of goods, the same is required to be adjusted against the short payment of SAD made by the appellant along with interest. Therefore, for the calculation purpose the only, the matter is consigned to the adjudi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... these goods, the appellant paid CVD availed by them but inadvertently did not pay the Cenvat Credit of SAD availed. During the course of investigation, when it came to the knowledge of the Department, the appellant paid the amount attributable to SAD along with interest. Thereafter, the proceedings were initiated by issuance of show cause notice to the appellant to demand duty to the extent of Cen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CVD availed by them, therefore, it cannot be alleged that the appellant was having malafide intentions to avail Cenvat Credit on SAD and not to pay the same at the time of clearance. Therefore, the penalty on the appellant is not imposable. It is further contented by the Ld. Counsel for the appellant that the excess payment of CVD is to be adjusted against the payment of SAD along with interest. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s not to pay duty. In that circumstances, the content of malafides are missing. In that circumstances, the penalty under Rule 15 (2) of Cenvat Credit Rules, 2004 read with Section 11AC of Central Excise Rules, 1944 cannot be imposed on the appellant. Therefore, penalty imposed on the appellant is set aside. 8. Further, I find that the appellant paid excess CVD at the time of clearance of goods, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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