TMI Blog2021 (9) TMI 1264X X X X Extracts X X X X X X X X Extracts X X X X ..... he interest component as to him it is a civil liability under Section 11AA of the Central Excise Act and the same is unrelated to the intention of the appellant to evade payment of tax, though he found imposition of penalty as harsh punishment unless there is clear evidence of fraud, mis-statement or suppression of fact etc. with an intention to evade payment of Central Excise duty and he was satisfied that appellant had accepted the mistake and reversed the credit (duty). Such a finding on the learned Commissioner (Appeals) attained finality as no appeal is preferred by the respondent-revenue department against such order, which learned Authorised Representative submits to be not appealable as covered under litigation policy. It is a se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... machines were installed outside the factory of the appellant but in the premises of appellant sister concern except one in the proprietorship firm of the wife of the Director of appellant s company. As it failed to reverse the credits against those machines within 180 days of its purchased and installation that violated Rule 4(5)(a) of CENVAT Credit Rules, 2004, it was asked to reverse the credit alongwith interest and penalty vide show-cause notice dated 06.10.2016 by invoking extended period. The basis of such show-cause notice was that unless investigation was conducted on the basis of intelligence gathered, appellant would have continued with the availment of such credits. The matter was adjudicated upon where except capital goods invo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 11AA of the Central Excise Act and the same is unrelated to the intention of the appellant to evade payment of tax, though he found imposition of penalty as harsh punishment unless there is clear evidence of fraud, mis-statement or suppression of fact etc. with an intention to evade payment of Central Excise duty and he was satisfied that appellant had accepted the mistake and reversed the credit (duty). Such a finding on the learned Commissioner (Appeals) attained finality as no appeal is preferred by the respondent-revenue department against such order, which learned Authorised Representative submits to be not appealable as covered under litigation policy. It is a settled principle of law that if the assessee feels it a duty to pay or d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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