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TMI Blog2010 (6) TMI 412X X X X Extracts X X X X X X X X Extracts X X X X ..... i M.V. Ravindran, Member (J) REPRESENTED BY : Shri M.S. Srinivasa, Advocate, for the Appellant. Shri M.M. Ravi Rajendran, JDR, for the Respondent. [Order (Oral)]. - This appeal is directed against the Order-in-Appeal No. 81/2009 dated 29-7-2009. 2.Heard both sides and perused the records. 3. The relevant facts that arise for consideration are the appellant in this case has availed Cenvat credit on the imported inputs namely Styrene Butadine Latex. While availing Cenvat credit, the appellant had availed Cenvat credit on the CVD and also on the Special Additional Duty when the goods were imported. The said imported goods were cleared by the assessee 'as such' under the cover of duty paying documents issued by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e would draw my attention to the fact that the appellant has been paying approximately 1.41 crores as duty through PLA for the period 2006-2007 to 2008-2009. 5. The learned DR would submit that the amount, which has been paid by the assessee, is not a voluntary demand. The said reversal through PLA was done on being pointed out by the Preventive Officers when they visited the premises for a surprise check. It is his submission that the assessee is liable for imposition of penalty under Rule 15(2). 6.I have carefully considered the submissions made at length by both sides and perused the records. 7. It is seen from the OIO that the Adjudicating Authority has imposed equivalent amount of penalty on the appellant for non-reve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (Tri.-Chennai) is correct and I reproduce the ratio. "4. I have carefully considered the facts of the case and the rival submissions. There is no dispute that the assessee reversed the excess credit immediately on the same being noticed. The irregular availment occurred in respect of one of the several duties levied but not specified for availing Cenvat credit under different acts on a Bill of Entry. Considering the figures of duty paid and Cenvat credit availed annually, I do not find any reason to believe that the assessee knowingly indulged in unauthorised availment of Cenvat credit of less than Rs. Two lakhs. I have also perused several judicial authorities cited by both sides for canvassing their respective cases. The Revenue h ..... X X X X Extracts X X X X X X X X Extracts X X X X
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