TMI Blog2019 (4) TMI 117X X X X Extracts X X X X X X X X Extracts X X X X ..... is paid along with interest before the issuance of the show-cause notice and there is no suppression of fact with intent to evade payment of duty, then the assessee is not liable to pay penalty - reliance placed in the case of CC, Mangalore Vs. Jindal Vijayanagar Steel Ltd. [2011 (8) TMI 1261 - KARNATAKA HIGH COURT]. Penalty do not sustain - appeal allowed - decided in favor of appellant. - E/20131/2019-SM - Final Order No. 20249/2019 - Dated:- 6-3-2019 - SHRI S.S GARG, JUDICIAL MEMBER Shri Mohammad Ibrahim, Advocate For the Appellant Shri K.T. Pakshirajan, Asst. Commissioner (AR) For the Respondent ORDER Per: S.S GARG The present appeal is directed against the impugned order dt. 23/10/2018 passed by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d appeal before the Commissioner(Appeals) who rejected the said appeal. 3. Heard both sides and perused records. 4.1. Learned counsel for the appellant submitted that the impugned order imposing penalty is not sustainable in law as the same is opposed to the provisions of the law and the binding judicial precedent. He further submitted that when the entire CENVAT credit along with interest has been paid prior to the issuance of the show-cause notice, then the Department should not have issued the show-cause notice. He further submitted that the present case is covered under Section 11A(1)(b) read with Section 11A(2) of the Central Excise Act and the Department should not have issued show-cause notice when the duty along with interest ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Kar.)] 6. After considering the submissions of both sides and perusal of material on record, I find that as soon as the Audit pointed out the wrong availment of CENVAT credit by the appellant, the appellant reversed the same along with interest before the issuance of show-cause notice. Further I find that the appellant vide their letter dt. 13/03/2012 informed the Department that they have taken the credit by mistake and there was no intention to avail excess credit. Further I find that the Tribunal in various decisions cited supra has held that once the duty is paid along with interest before the issuance of the show-cause notice and there is no suppression of fact with intent to evade payment of duty, then the assessee is not liable to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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