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TMI Blog2023 (10) TMI 165X X X X Extracts X X X X X X X X Extracts X X X X ..... hri R.K. Agarwal, Superintendent (Authorized Representative) for the Respondent ORDER RAMESH NAIR The issue involved in the present case is that whether appellant is liable for penalty under Section 11AC of CentralExcise Act, 1944, Rule 25 and Rule 27 of Central Excise Rules, 2002 and Rule 15(2) of Cenvat Credit Rules, 2004 in a case where the appellant have defaulted the monthly payment of du ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... see to utilize the cenvat credit for payment of duty during the default period. For this reason also penalty cannot be imposed. He placed reliance on the following judgments: 2019 (26) GSTL 478 (Bom) - CCE vapi vs Twenty First Century Wires Rods Ltd. 2019 (368) ELT 20 (Bom) - CCE Nasik-II vs Nashil Forge Pvt ltd. 2018 (362) ELT A-67 (SC) - UOI vs Indsur Global Ltd. 2015 (326) ELT 256 (P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is not a case of avoidance or evasion of excise duty. In this fact the proviso to section 11A has no application as the appellant have never intention to evade the payment of duty. The ingredients provided under proviso to section 11A for invoking suppression, fraud mis-declaration etc. do not exist in this case. As per Rule 8 regarding monthly payment of duty also, there is no specific provision ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ents relied upon by the appellant have direct application in the facts of the present case. Accordingly, considering those judgments and facts of the present case, we are of the view that the penalties under Section 11AC of the Act, Rule 25 of Central Excise Rules, 2002 and Rule 15(2) of Cenvat Credit Rules, 2004 are not sustainable. Hence the same are set aside. We find that there is lapse on the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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