TMI Blog2018 (2) TMI 797X X X X Extracts X X X X X X X X Extracts X X X X ..... that the show-cause notice does not specifically say that the appellants have mis-declared the price or committed fraud, etc. The appellant had taken 14 times and the consumption cannot be a clerical mistake which is apparent from the number of appellants have taken credit wrongly - ROM application dismissed. - E/ROM/92952/2017, E/85632/2015-SM[BR] - M/90955/2017 - Dated:- 28-12-2017 - Mr. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rules, 2004 has been imposed without any allegation of any mis-declaration, fraud, suppression, etc., in the notice. He further pointed out that no evidence of such suppression, mis-declaration, etc. have been incorporated in the proceedings before the lower authorities. He pointed out that the said argument was specifically taken in the appeal memorandum. 3. Ld. AR resists the application. He ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Hon ble Apex Court in the case of Ind-swift Laboratories Ltd. - 2011 (265) ELT 3 (SC). In view of the above, the liability of interest cannot be set aside, even if the appellants have not utilised the credit. It is seen that the show-cause notice does not specifically say that the appellants have mis-declared the price or committed fraud, etc. However, from the Annexure-A to the show-cause noti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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