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TMI Blog2015 (6) TMI 579X X X X Extracts X X X X X X X X Extracts X X X X ..... The appeal is directed against Order-in-Appeal No. YDB/853/M-II/2010 dated 16/12/2010 passed by the Commissioner of Central Excise (Appeals)-II, Mumbai, wherein Ld. Commissioner(Appeals) has upheld the Order-in-Original No. 10/SK/ADC/M-II/09 dated 26/8/2009 and rejected the appeal filed by the appellant. The fact of the case is that the appellant, M/s. Indian Oil Corporation Ltd has availed Cenv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd without any intention to evade payment of duty, therefore there is no suppression on their part. It is her submission that immediately on pointing out by the audit officer the appellant has deposited duty alongwith interest however the show cause notice was issued after two years from the date of payment therefore show cause notice is time bar. She placed reliance on Hon'ble Supreme Court j ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for this reason also penalty under Section 11 AC should not be imposed. In support of her submission she placed reliance on following judgments:- (a) M/s. Cosmo Films Ltd. vs. CCE, Aurangabad - 2010 (262) E.L.T. 661 (Tri. - Mumbai) (b) Jagdish Oil Mills vs. CCE, Aurangabad - ST/110/09 (c) CCE, Nashik vs. Jai Bharat Re-rolling Mills - 2010 (262) E.L.T. 630 (Tri. - Mumbai) (d) CCE, Aurangabad, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. 5. The appellant has taken Cenvat Credit in respect of education cess paid on basic custom duty which was not admissible. From the fact, it is clear that there is bonafide mistake in taking such credit on the part of the appellant. On pointed out by the audit, they paid Cenvat amount alongwith interest without raising any dispute of the said payment before issuance of show cause notice. In my ..... X X X X Extracts X X X X X X X X Extracts X X X X
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