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TMI Blog2014 (2) TMI 353X X X X Extracts X X X X X X X X Extracts X X X X ..... of limitation - appellant is entitled to not to impose penalty in the absence of any fraud, collusion or any willful mis-statement or suppression of facts, or contravention of any of the provisions of this Act or of the rules made thereunder with intent to evade payment of duty. Therefore, in the absence of clear-cut violation of the provisions of Section 11AC of the Act, penalty on the appellant is not imposable. Commissioner (Appeals) in his order herself has incorporated that the services has been availed by the appellant in regard to their office at Wagle Estate where the factory of the appellant is located - Decided in favour of assessee. - Appeal No.E/88056/13 - Mum - Final Order No. A/960/2013-WZB/C-IV(SMB) - Dated:- 27-11-2013 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lant paid the differential duty along with interest. Later-on, a show-cause notice was issued for appropriation of the duty paid along with interest with proposition of mandatory penalty under Section 11AC of the Act and denial of CENVAT credit of input service availed on outward courier charges and interior decoration charges on the premise that the same does not qualify for the benefit under Rule 2 (l) of CCR read with Section 11AC of Central Excise Act, 1944. The show-cause notice was adjudicated, demands confirmed and penalties equivalent to duty were also imposed. The said order was challenged before the Commissioner (Appeals) who has also confirmed the impugned order. Aggrieved by the same, the appellant is before me. 3. Shri Sunil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1AC would apply to every case of non-payment or short payment of duty regardless of the conditions expressly mentioned in the section for its application." Therefore, he prayed that mandatory penalty under Section 11AC and denial of CENVAT credit on input service i.e. outward courier service and interior decoration service, the impugned order be set aside to the extent for imposition of penalty. 4. On the other hand, Shri Navneet, ld. A.R. appearing for the Revenue strongly opposed the contentions of the learned Counsel. He submits that from the facts of the case, it is not clear whether the outward courier charges and interior decoration service have been availed by the appellant in the factory premises or not. The invoice does not spe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... duty liability which has been confirmed by invoking extended period of limitation but relying on the decision of Rajasthan Spinning Weaving Mills ( supra) the appellant is entitled to not to impose penalty in the absence of any fraud, collusion or any willful mis-statement or suppression of facts, or contravention of any of the provisions of this Act or of the rules made thereunder with intent to evade payment of duty. Therefore, in the absence of clear-cut violation of the provisions of Section 11AC of the Act, penalty on the appellant is not imposable. 7. Further, the learned Commissioner (Appeals) in his order herself has incorporated that the services has been availed by the appellant in regard to their office at Wagle Estate where ..... X X X X Extracts X X X X X X X X Extracts X X X X
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