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TMI Blog2010 (8) TMI 733X X X X Extracts X X X X X X X X Extracts X X X X ..... Excise Act, when they have paid the duty liability of their own only on the basis of duty ascertained by a Central Excise officer and on such amount no penalty is leviable – Held that:- penalty waived as the appellant is paid the duty of their own and they have not challenged the same. The waiver of penalty will not affect the duty demand in the facts and circumstances of this case, appeal is disposed of. - E/79/2009-Mum - A/411/2010-WZB/C-IV/(SMB) - Dated:- 12-8-2010 - Shri Ashok Jindal, J. Written Submission, for the Appellant. Shri S.M. Vaidya, JDR, for the Respondent [Order]. M/s. Wipro Ltd. - the appellants has filed this appeal against the impugned order wherein the prayer for waiver of penalty was denied. The fa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... able goods or in providing output service on which service tax is payable. 3. In this case the appellant did not maintain separate inventory in respect of inward transport of raw material used in the manufacture of vanaspati nor for outward transportation of vanaspati and availed service tax credit of the whole amount for the manufacture of vanaspati also. Show-cause notice was issued under the provisions of Central Excise Act, 1944 for reversal of CENVAT credit availed on input services as mentioned herein above used in vanaspati along with interest and proposal of penalty under Section 11AC of the Central Excise Act, 1944. The appellant paid the duty along with interest on pointing out by the department during the course of investigati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lant has not controverted the findings of the lower appellate authority on this point. The duty along with the interest has been paid by the appellants without any protest during the course of investigation and same has not been challenged. Accordingly, the prayer that the demand is not sustainable is not considerable in the facts and circumstances of this case. Further, I find that the appellants submitted that the provisions of Central Excise Act, 1944 are not invocable in this case as CENVAT credit has been taken against input service and Section 83 of the Finance Act deals with the same. The appellants are also submitted that if at all it is applicable of the provision of Section 11A(2B) of Central Excise Act, when they have paid the du ..... X X X X Extracts X X X X X X X X Extracts X X X X
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