TMI Blog2018 (8) TMI 478X X X X Extracts X X X X X X X X Extracts X X X X ..... as per the provisions of Section 11AC of the Central Excise Act 1944 the Revenue has to prove that the appellant has availed the Cenvat Credit wrongly by reason of fraud or collusion or any willful misstatement or suppression of facts, which the Department has failed to establish in the present case. Since the appellants did not utilized the cenvat credit wrongly taken and reversed it before utilization, therefore, it amounts to non-taking of credit. Hon’ble High Court of Karnataka at Bangalore in the matter of CCE & ST, Bangalore V/s Bill Forge Pvt. Ltd. [2011 (4) TMI 969 - KARNATAKA HIGH COURT] has held that since the appellants therein was having sufficient balance in their Cenvat Credit account, therefore, the appellant is not liable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ide Order-in-Original dated 31/03/2017 by which the adjudicating authority confirmed the demand of ₹ 94,208/- along with interest under Section 11AA and penalty of equal amount under Section 11AC of the Central Excise Act, 1944 read with Rule 15 of Cenvat Credit Rules, 2004. On appeal the Ld. Commissioner vide impugned order dated 16/03/2018 rejected the appeal and confirmed the demand. 4. I have heard Ld. Counsel for the appellant and Ld. AR for the Department and perused the record. The Ld. Counsel for the appellants submitted that the bill of entry in question was lended in there unit inadvertently and the Cenvat Credit on the same was taken unmindfully by the junior clerical staff entrusted to maintain the records in routine ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of fraud or collusion or any willful misstatement or suppression of facts, which the Department has failed to establish in the present case. Since the appellants did not utilized the cenvat credit wrongly taken and reversed it before utilization, therefore, it amounts to non-taking of credit. I do not find that there was any intention on the part of the appellants in defrauding the Revenue in as much as the appellants have sufficient balance in their Cenvat Account for discharging the duty liability. Similar issue was raised before this Tribunal in the matter of E/51040/2017 titled as M/s Rallison Electricals Ltd. V/s CCE, Alwar, wherein this Tribunal vide Final Order No. 56815/2017 dated 30/08/2017 while relying upon the decision ..... X X X X Extracts X X X X X X X X Extracts X X X X
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