9911796707
TMI Blog2010 (4) TMI 285X X X X Extracts X X X X X X X X Extracts X X X X ..... see is not entitled to avail the Cenvat credit to the extent of excess electricity consumed in the residential area of the Refinery. - penalty is not leviable on appellant/assessee, particularly when in large number of other cases, on account of conflict of views expressed by various Tribunals/High Court, the assessees have also succeeded. - No penalty is imposable on the assessee, in view of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f different petroleum products, generating and consuming the electricity in its residential colony under notification No.67/95-CE dated 16.3.1995. It claimed the modvat credit on the raw material of low sulphur heavy stock of residual fuel oil during manufacture of petroleum products and consumed captively. This credit was denied as the electricity was used in the residential colony of the Refiner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion to evade the payment of duty? (c) Whether the Tribunal was justified in not setting aside the entire penalty as the appellant is a public sector undertaking and there cannot be any intention to evade Central Excise duty? Learned counsel for the assessee submitted that in this case, no penalty is leviable, in view of the judgment of Hon'ble Supreme Court in case Maruti Suzuki Ltd. v. Commis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nces, we are of the view that penalty is not leviable on appellant/assessee, particularly when in large number of other cases, on account of conflict of views expressed by various Tribunals/High Court, the assessees have also succeeded. Hence, although M/s Maruti Suzuki Ltd. (appellant) has failed in their civil appeals, the Department will not impose penalty." In view of the above, question (a) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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