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TMI Blog2002 (1) TMI 1175X X X X Extracts X X X X X X X X Extracts X X X X ..... tion in this Revenue appeal is as to whether the Commissioner (Appeals) was justified in setting aside the penalty of Rs. 27,941/- imposed under Rule 57-I(4) of the Central Excise Rules. Ld. Commissioner has applied his own ruling rendered in terms of his earlier Order No. 159/99 (M-II), dated 5-11-99 in respect of M/s. Kone Elevators India Ltd. He has accepted the plea of the assessee that provis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tory and it has been held by the Apex Court in large number of judgments in the case of CCE v. HMM Ltd., 1995 (76) E.L.T. 497; Tamil Nadu Housing Board, 1994 (74) E.L.T. 9; Pushpam Pharmaceuticals Co., 1995 (78) E.L.T. 401 and Cosmic Dye Chemical, 1995 (75) E.L.T. 721. It is contended that there was no intention to wrongly avail the credit and it was only through clerical, duty had been paid and a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d has correctly come to the conclusion after examining the facts that, assessees did not have any intention to avail wrongly the credit in the matter. Assessees themselves reversed it and informed the department. The department issued SCN thereafter. Now, it is well settled that unless the intention to evade duty or intention to wrongful availment of Modvat credit is shown, penalty is not leviable ..... X X X X Extracts X X X X X X X X Extracts X X X X
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