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TMI Blog2013 (11) TMI 591X X X X Extracts X X X X X X X X Extracts X X X X ..... position of penalty and interest as Cenvat Credit Rules specifically indicate utilization of legit credit availed for discharge of duty liability – There was no fault with the mode of payment of excise duty by the respondents - Cenvat account of the respondents had sufficient credit and they discharged their duty liability through the same instead of making payment through PLA - there is neither loss to the revenue nor there is evasion of duty – Decided against the revenue. - C.E.A. No.40 of 2012, C.E.A. No.41 of 2012 - - - Dated:- 21-10-2013 - Rajive Bhalla And Dr. Bharat Bhushan Parsoon,JJ. For the Appellant : Ms. Ranjana Shahi, Advocate ORDER Dr. Bharat Bhushan Parsoon, J. These two appeals under Section 35G of the Ce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... st M/s R Ess Iron Steel Private Limited via PLA along with interest, disallowing the duty discharged through Cenvat account. In addition, penalty of equal amount was also confirmed against them. 5. The respondents challenged this order of the Adjudicating Authority by way of separate appeals. Vide order dated 20.12.2004 (Annexure A-2), the Appellate Authority found that as arrears in question were on account of excise duty, there was no bar in paying the same through cenvat account. Appeals of the respondents were allowed. Dissatisfied with order Annexure A-2, the department went in appeal. In its joint order, the Tribunal, vide order dated 2.8.2011, confirmed the view taken by the Commissioner (Appeals) holding that excise duty liabili ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as below: On careful consideration of the submission made from both sides, we find that the case put against the assessee in the show cause notice clearly indicates that the demand, penalty and interest on the demand is only on the ground of discharge of duty liability on the final products covered under compounded levy scheme after 1.4.2000 through Cenvat Credit account. It is seen that the learned Commissioner (Appeals) has come to conclusion that such amounts which were duty from the appellants could be discharged through debit in Cenvat credit and were accordingly debited by them on their own. Such a debit through Cenvat credit account cannot be faulted with and there is no need for imposition of penalty and interest as Cenvat Credi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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