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Commissioner of Central Excise, Mumbai-II Versus Hindustan Petroleum Corporation Ltd.

2018 (1) TMI 527 - CESTAT MUMBAI

Penalty - Section 11AC of the Central Excise Act, 1944 read with Rule 15(2) of the Cenvat Credit Rules, 2004 - Held that: - from the facts of this case, when there was also always sufficient excess balance in the cenvat credit account of the responde .....

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- E/86327/16-Mum - A/91634/2017 - Dated:- 19-12-2017 - Mr. M.V. Ravindran, Member (Judicial) Shri N.N. Prabhudesai, Superintendent (AR), for appellant Ms. Manasi Patil, Advocate, for respondent ORDER This appeal is filed by the Revenue against order .....

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respondent herein has availed cenvat credit on various inputs and input services. During the course of audit, it was noticed by the audit team that the respondent herein is not eligible to avail cenvat credit of ₹ 35,01,878/- and issued an aud .....

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authority confirmed the demand raised, appropriated the amounts paid by the appellant and dropped the proceedings for the recovery of interest and imposed penalty under Section 11AC read with Rule 15(2) of the Cenvat Credit Rules, 2004. Aggrieved by .....

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interest. 5. Learned departmental representative submits that the first appellate authority has erred in setting aside the penalty only on the finding that there is no mala fide intention as the respondent is a Government of India Undertaking and th .....

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mala fide intention, it is his submission that in the case of Hindustan Petroleum Corporation Ltd. (respondent herein) in a case reported in 2015 (38) STR 131 (Tri.-Mumbai) has held that the respondent is liable to be penalized, even if they are Publ .....

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ble High Court as reported in 2017-TIOL-1257-HC-MUM-CX. 7. On careful consideration of the submissions made by both sides, I find that the issue is only regarding imposition of penalty. On perusal of records, I find that the adjudicating authority ha .....

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respondent had always sufficient balance in the RG23A Part-II account. Despite recording such a clear finding, the adjudicating authority imposed equivalent penalty. The first appellate authority has set aside the penalty, though on a very frugal fin .....

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