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TMI Blog2015 (3) TMI 422X X X X Extracts X X X X X X X X Extracts X X X X ..... e, following the aforesaid decision, I hold that the penalty on Shri Vincent Paul is not sustainable - Coming to the penalty imposed on M/s. Anthea Aromatics P. Ltd. the show-cause notice alleges that assessee has intentionally/wrongly availed credit. When the department is also of the view that credit has taken wrongly then it cannot be held that it has been taken intentionally, as ‘intentionally ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... indal, J. For the Appellant : Shri Prem Kumar Francis, Adv. For the Respondent : Shri V C Khole, (AR) JUDGEMENT Per: Ashok Jindal: The appellants are in appeal against the impugned order for imposing penalty under Rule 13 of the CENVAT Credit Rules, 2002. 2. The brief facts of the case are that the appellant are manufacturers of excisable goods and are exporting the same ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as passed away on 19.04.2013 and to support this fact, ld. counsel has produced the death certificate on record. Therefore, appeal of Ms. SipraChakraborty is disposed of as abated. 5. The ld. counsel further submits that the show-cause notice has been issued for imposition of penalty on the ground that they have taken credit intentionally and wrongly. The show cause notice has not specifically ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ashokkumar H. Fulwadhya vs. UOI 2010 (251) ELT 336 (Bom) under Rule 13 of the CENVAT Credit Rules, 2002. 6. On the other hand, ld AR reiterates the finding of the impugned order. 7. Heard both sides. Considered the submissions. 8. As per the decision of Ashokkumar H. Fulwadhya (supra), wherein the Hon'ble High Court of Bombay has held that the penalty under Rule 13 can be imposed on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) cannot be imposed. 10. Further, I find that in the impugned order the Commissioner has observed that penalty under Rule 13(1) can be imposed on the appellant but he further observed that the appellant has not been able to make out a case for reduction of penalty. But he failed to discuss why the appellant has not made out a case for reduction of penalty. In this case, the appellant has appare ..... X X X X Extracts X X X X X X X X Extracts X X X X
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