TMI Blog2018 (12) TMI 717X X X X Extracts X X X X X X X X Extracts X X X X ..... nt conducted audit in the appellant’s premises. Admittedly, the said entire credit has been reversed even prior the issuance of impugned Show Cause Notice. It is also the apparent fact that the duty otherwise has been regularly paid by the appellant. These admissions makes it abundantly clear that there is no case of alleged intent to evade duty - The finding of the Commissioner that the Rules are clear and unambiguous is too insufficient to invoke the grave provision of imposing penalty - penalty set aside. Appeal allowed - decided in favor of appellant. - Excise Appeal No. E/51548/2018 [SM] - FINAL ORDER NO. 53313/2018 - Dated:- 12-11-2018 - MRS. RACHNA GUPTA, MEMBER (JUDICIAL) Present for the Appellant: Ms. Rinki Arora, Advoca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... grieved the Appeal was filed before Commissioner Appeals who vide the order under challenge has set aside the demand of interest on the ground that the cenvat credit was not utilised by the appellants. However, the penalty as imposed was confirmed holding that the reversal of the wrongly availed cenvat credit was made by the appellant only after audit was conducted by the Department. Had there been no audit, the wrong credit already been availed could have been utilised, the same was held to be suppression of facts and the penalty was confirmed. Being aggrieved is the present Appeal. 3. I have heard Ms. Rinki Arora, Ld. Advocate for the appellant. She has submitted that though the cenvat credit was availed but it was never utilized rathe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reversed. As far as the proposal of interest thereupon is concerned, the same has already been set aside by the Commissioner Appeals himself. Nothing has been brought to my notice that Department has filed an Appeal challenging the same. I otherwise find no infirmity in the said finding. The Order under challenge to that extent stands confirmed. Now coming to the proposal of penalty, it is the apparent and admitted case that the wrongly availed cenvat credit on education cess was not utilized till the time Department conducted audit in the appellant s premises. Admittedly, the said entire credit has been reversed even prior the issuance of impugned Show Cause Notice. It is also the apparent fact that the duty otherwise has been regularly pa ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
