TMI Blog2018 (2) TMI 642X X X X Extracts X X X X X X X X Extracts X X X X ..... therefore even though in the Tribunal’s Order while setting aside the penalty mentioned to Section 11AC, it does not lead to any error apparent on record - no error apparent on record crept out in this Tribunal order - ROM Application dismissed. - E/ROM/93044/17, E/1401/06 - M/85010/2018 - Dated:- 11-1-2018 - Shri Ramesh Nair, Member (Judicial) And Shri Raju, Member (Technical) Shri N.N. P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uoting Section 11AC is wrong and in the facts and circumstances that the respondent upheld wrong credit, penalty under Rule 13 has been maintained is correct. 3. Shri J.H. Motwani, learned Counsel appearing on behalf of the respondent submits that in the operating part of the order the equal amount of penalty was imposed under Rule 13 and no sub-rule was mentioned. As per Rule 13(2) the penalt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... setting aside the penalty Section 11AC was quoted instead of Rule 13. On perusal of para 17 of Order-in-Original which are reads as under:- 17. As held by me in foregoing paras that the assessee had wrongly taken the CENVAT credit by willful suppression of fact and in contravention of provisions of the Central Excise Act and the Rules made thereunder with intention to evade payment of duty, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be said that mention of Section 11AC in this Tribunal order is incorrect. Moreover, as per the detailed finding for setting aside the penalty and reasoning given for setting aside the demand on extended period, it is clear that no malafide on part of the respondent was established. Therefore even though it is accepted that the penalty imposed under Rule 13 and not Section 11AC then also penalty ..... X X X X Extracts X X X X X X X X Extracts X X X X
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