TMI Blog2018 (6) TMI 1482X X X X Extracts X X X X X X X X Extracts X X X X ..... Excise Act, 1944 - Held that:- Reference to section 11A is limited to the extent that CENVAT credit was recoverable whereas in the present instance CENVAT credit has been reversed and the interest liability would arise only on invoking section 11AA. Considering the legal position, interest liability does not arise. Imposition of penalty - Held that:- Imposition of penalty is independent to rul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2013 and March 2014. While the original authority confirmed the demand as proposed in the show cause notice along with consequent detriment, Commissioner of Central Excise (Appeals), Pune II vide order-in-appeal no. PUN-EXCUS-001-APP-394/2017-18 dated 5 th October 2017 reduced the recovery to the disputed amount and, while confirming the interest liability, upheld penalty to the extent of reco ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Excise, Noida [2014 (300) ELT 451(Tribuna1-De1.)] to contend that the onus is on the tax authorities to scrutinize and ascertain any wrongful availment that the concerned officer is empowered to call for documents from the assessee wherever necessary for scrutiny and that extended period cannot be invoked in such case Accordingly, he claims that the ingredients required for invoking the penal pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the penal provisions as intention not to suppress is not evident from filing of returns, etc. He relies upon the decision of the Hon'ble High Court of Chattisgarh in Commissioner if Central Excise Customs, Raipur v. Vandana Vidyut Ltd [2016 (331) ELT 231 (Chatt.)] on the application of interest liability. 4. Having heard the rival submissions, the present dispute is limited to the liab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of penalty which is independent to rule 14 of CENVAT Credit Rules, 2004 and rule 15 for invoking the liability to penalty under section 11AC of Central Excise Act, 1944, the ingredients specifically mentioned therein must exist. From a perusal of the show cause notice, it is seen that there is no allegation to that effect. Neither have the lower authorities rendered a finding which evidences sub ..... X X X X Extracts X X X X X X X X Extracts X X X X
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