TMI Blog2018 (11) TMI 457X X X X Extracts X X X X X X X X Extracts X X X X ..... stions of the Department were answered by the appellant with documentary evidence of the records - credit rightly availed. Appeal allowed - decided in favor of appellant. - E/20712/2018-SM - Final Order No. 21698/2018 - Dated:- 2-11-2018 - MR. S.S GARG, JUDICIAL MEMBER Gaurav Shah, CA For the Appellant Mr. K.B. Nanaiah, AR For the Respondent ORDER Per: S.S GARG The present appeal is directed against the impugned order dated 04.12.2017 passed by the Commissioner (Appeals) whereby the Commissioner (A) has partially allowed the appeal of the appellant and drop the penalty under Rule 15 of CENVAT Credit Rules and 27 of Central Excise Rules 2002. 2. Briefly the facts of the present case are that the assesse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llant were under the SSI exemption and only for March 2012 during 2011-12 and from January 2013 for 2013-14, they were liable to pay duty. He further submitted that the appellant willingly paid the duty on the non-inclusion of cylinder charges and the non-payment was not intentional but on account of ignorance and the same was paid much before the issue of SCN. He further submitted that the appellant had availed the credit of the duty paid on the inputs which were used for the goods manufactured after crossing of the exemption limit as they were eligible to take the said credit. The details of the said raw materials were provided to the concerned Range Officer on 20.10.2014 and were verified with the actual stock. The Superintendent and the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ctory but the said report has not been made available to the appellant. Further, I find that the finding of the Commissioner (A) is contradictory. The Commissioner (A) has observed that the appellant has declared the stock of inputs and the RO had caused necessary verification after the assessee cross the exemption limit, the allegation that the credit is irregular cannot be sustained. Once the allegation of irregular credit is not sustained then the confirmation of duty is not tenable in law. Further, I find that the appellants have maintained proper records which were shown to the Department and all the questions of the Department were answered by the appellant with documentary evidence of the records. In view of this, the finding of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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