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TMI Blog2019 (10) TMI 886X X X X Extracts X X X X X X X X Extracts X X X X ..... for the Respondent ORDER PER: AJAY SHARMA The instant Appeal has been filed from the impugned order dated 27/04/2018 passed by the Commissioner (Appeals)-I, Central GST & Central Excise, Nagpur in Order-in-Appeal No. NGP- 1/APPL/131/2017-18 2. The facts of the matter in brief are as follows. The Appellants are engaged in the manufacture of 'Aerated Water' at the manufacturing unit located ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssued to the Appellant proposing to demand Cenvat credit amounting to Rs. 4,38,489/- alongwith interest and penalty under Rule 15 of the Cenvat Credit Rules, 2004 r/w Section 11AC of the Central Excise Act, 1944. The aforesaid demand with interest was confirmed by the Adjudicating Authority vide Order-in-Original dated 23.6.2016. But the Adjudicating Authority did not impose any penalty since the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecords including the synopsis filed on behalf of Appellants. According to learned Chartered Accountant, it is not disputed that the Appellant reversed the entire excess credit alongwith interest, much before the issuance of show cause notice. He also submitted that there was no malafide intention on the part of the Appellant and therefore the Appellant is not liable to pay any penalty. From the fa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e department raised this shortfall of Rs. 50/- earlier then the Appellant would have paid that amount then and there. It has been pointed out by the learned Chartered Accountant appearing for Revenue that the department in its audit report itself alleged the availment of excess credit amount to Rs. 4,38,389/- only and not the amount of Rs. 4,38,439/-. No reason has been mentioned by the Revenue fo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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