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TMI Blog2015 (6) TMI 470X X X X Extracts X X X X X X X X Extracts X X X X ..... riff Act, 1985. They were availing CENVAT credit on inputs on the basis of Original for Buyers copy instead of Duplicate for Transporter copy, and credit was availed after one year from the date of invoice. During the CERA audit, it was pointed out that the appellants are not eligible to avail CENVAT credit. The appellants debited the amount of Rs. 12,21,418/- vide PLA Entry No. 25 dated 02.3.2005. By a letter dated 02.3.2005, they have also informed to the Range Superintendent that they have debited the said credit alongwith interest. 2. A show cause notice dated 12.6.2008 was issued proposing demand of CENVAT credit alongwith interest and to impose penalty and to appropriate the amount already deposited by them. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sting the demand of CENVAT credit. He submits that they contested the demand of cenvat credit before the adjudicating authority. 4. Learned Authorised Representative for the Revenue submits that the adjudicating authority has already given option for payment of reduced penalty and therefore, Commissioner (Appeals) cannot grant such option. He further submits that the appellant knowingly availed the irregular CENVAT credit and penalty is rightly imposed. 5. After hearing both the sides and on perusal of the records, I find that the Commissioner (Appeals) observed that the appellant had admitted their mistake and willingly reversed the CENVAT credit alongwith interest. The appellant had not challenged the same before the original authority ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f duty on the basis of his own ascertainment of such duty or on the basis of duty ascertained by a Central Excise officer before service of notice on him under sub-Section (1) in respect of the duty so paid and inform the Central Excise officer of such payment in writing, who on receipt of such intimation shall not serve any notice under Section 11A(1) in respect of the amounts so paid. In the present case, it is found that the appellant had paid the duty alongwith interest as per the amount ascertained by CERA audit and requested to drop the show cause notice. Hence, in my considered view, the show cause notice cannot be sustained. 7. The adjudicating authority observed that the appellant had availed cenvat credit on the basis of improper ..... X X X X Extracts X X X X X X X X Extracts X X X X
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