9911796707
TMI Blog2024 (12) TMI 790X X X X Extracts X X X X X X X X Extracts X X X X ..... lty of Rs.2,00,000/- is imposed on the Appellant under Rule 26 of the Central Excise Rules, 2002 ("CER") read with Rule 15(1) of the CENVAT Credit Rules, 2004 ("CCR"). Against the said Impugned Order, AIL had also preferred an appeal before this Hon'ble Tribunal. 1.1 The dispute in the company's case is that Cenvat credit of the service tax was inadvertently claimed by the company which related to its spinning unit on 31.03.2008. The said credit amounting to Rs. 5,10,14,355/- was subsequently voluntarily reversed on 01.04.2009 without utilization and well before issuance of the show cause notice. on the allegation of the wrong availment of credit as mentioned above the Commissioner passed the impugned order. Being aggrieved by the said imp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the Central Excise Rules. No contravention of the CEA or the CER is alleged or averred against the Appellant. Thus, the invocation of the provisions of Rule 26 of the CER against the present Appellant is mis-conceived and unsustainable. In this regard, he placed reliance on the following judgments:- a. Gouri Shankar Poddar v. CCE & ST-Silvasa, 2024 (9) TMI 615 - CESTAT AHMEDABAD b. Qumruzzama Khan, Rakesh Kumar Gupta, Director And Delight Cargo Carried v. CCE & ST-VAPI, 2023 (8) TMI 405 - CESTAT AHMEDABAD c. Shah Tiles Pvt. Ltd. v. CCE & ST -Ahmedabad-III And D R Kumar v. CCE & ST -AHMEDABAD-III, 2024 (10) TMI 1459 - CESTAT AHMEDABAD d. Yogesh Associates & Others v. CCE & ST -VAPI, 2024 (10) TMI 447 - CESTAT AHMEDABAD e. CCE, Da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e company M/s. Alok Industries Limited. On scrutiny of the facts related to the wrong availment of the credit by the company it is observed that the company M/s. Alok Industries Limited has inadvertently availed the Cenvat credit which is meant for their own other unit. In this case there cannot be any malafide intention for availament of such credit because the same was available to the same company though in different unit, therefore, there is no gain or loss to the company M/s. Alok Industries Ltd. The company on pointing out an error by the audit party reversed the entire credit voluntarily, therefore, in this fact when the company itself cannot be alleged any malafide intention its employee remotely cannot be implicated for penal actio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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