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TMI Blog2010 (1) TMI 460X X X X Extracts X X X X X X X X Extracts X X X X ..... 2010 - Shri P.G. Chacko, Member (J) Shri N.A. Sayeed, JDR, for the Appellant. S/Shri J.H. Motwani, Ms. Padmavati Patil, Advocates and A.G. Kulkarni, C.A. , for the Respondent. [Order]. - In all these appeals filed by the Revenue, the appellant prays for imposition of penalties on the respondents under Section 11AC of the Central Excise Act. In all these cases barring appeal No. E/2949/06, the respondents had taken excess CENVAT credit which was detected by the department later on. Upon such detection of wrong availment of excess credit, the respondents reversed the credits and also paid interest thereon. Subsequently, show-cause notices were issued to them. In the case of M/s. Thermax Ltd., the original authority impos ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hino Montell (I) Ltd. - 2004 (168) E.L.T. 466 (Tri.-LB), wherein it had been held that, where duty was paid before issue of show-cause notice, there was no question of imposing any penalty under Section 11AC or of levying any interest on duty under Section 11AB of the Act. Obviously, the learned Commissioner (Appeals) presumed that the penalties imposed in all the cases by the original authority were under Section 11AC of the Act, mindless of the fact that, in most of the cases, the penalties were imposed by the original authority under Rule 15, without reference to Section 11AC. 3. In most of these cases, the respondents filed written submissions styled as "cross objections". M/s. Avdhoot Paper Products, for whom there is no representati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... redients was alleged by the Revenue in any of these cases, let alone proof thereof. In all these cases, the lower appellate authority proceeded on the premise that the penalties imposed by the original authority were under Section 11AC of the Act and consequently, in all these appeals of the Revenue, the appellant has raised grounds in support of their prayer for imposing penalties on the respondents under Section 11AC, though it is apparent from the record that, in most of the cases, the adjudicating authority had not imposed any penalty under Section 11AC. The prayer in these appeals for imposition of penalties on the respondents under Section 11AC cannot be granted inasmuch as none of the show-cause notices alleged anything in support of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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