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TMI Blog2018 (4) TMI 941X X X X Extracts X X X X X X X X Extracts X X X X ..... er (AR), for Respondent ORDER Per: Anil Choudhary The present appeal is filed by the appellant against Order-in-Appeal No. 214-CE/APPL/LKO/2017 dated 06/09/2017 passed by Commissioner of Central Excise & Customs (Appeals), Lucknow. 2. The brief facts of the case are that the appellant was registered with the Department and engaged in the manufacturing activity of pesticides falling under Chapt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uty along with interest and penalty under Rule 15 read with Section 11AC of the Act. The said SCN was adjudicated and the proposed demands were confirmed and appropriated. Penalty of Rs. 2,19,697/- had been imposed. Against the said order, appellant-assessee filed appeal before the Commissioner (Appeals) mainly on the issue of penalty. By the impugned order, learned Commissioner (Appeals) was plea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e issuance of SCN. Further, I find that the case is squarely covered by the precedent decision of this Tribunal in the case of M/s Prayas Casting Ltd. (supra). For further appreciation, I am reproducing para-5 of the said order, as under:- "5. On perusal of the records, we find that the appellant had availed Service Tax credit of Rs. 50,239/- which is the value of the invoice instead of Service T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... credit. In our view, having reversed the ineligibly availed the Cenvat credit on being pointed out by the Audit party, the appellant has shown their bona fide on admitting the error. In view of this, we are of the view that the impugned order which upholds the imposition of penalty on the appellant is liable to be set aside and we do so." Accordingly, by following the above said decision of thi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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