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TMI Blog2006 (11) TMI 69X X X X Extracts X X X X X X X X Extracts X X X X ..... o. E/3872/2004-SM - Final Order No. 137/2007-SM(BR)(PB), - Dated:- 28-11-2006 - [Order]. - This appeal is listed for re-hearing on the order of the Hon'ble High Court of Punjab Haryana in Central Excise Appeal No 180 of 2005. The Hon'ble High Court has directed the Tribunal as under :- "Question still remains as to whether non-payment of duty at the time when it was due, was on account of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ission that in the RT 12 returns, they had shown the amount of credit. It is his submission that the appellants reversed the excess amount as soon as it was pointed out by the authorities. It is submitted that, in the absence of any wrong intention, proviso to Section 11A read with Rule 13(2) of Cenvat Credit Rules, are not applicable in this case. It is also his submission that during the relevan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the returns for August 2002 to October, 2002, the appellant had indicated in their return that they had availed the Cenvat credit to the extent as indicated in the bill of entry. On a specific query from the Bench, the learned DR submits that not a single statement of any person was recorded to indicate that the excess amount of credit availed by the appellant was with intention to avail ineligib ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r availing the excess credit and that also with intention to evade payment of duty. Imposition of equivalent amount of penalty imposable under Section 11AC or, sub-rule (2) of Rule 13 is not warranted inasmuch as, there is no evidence that it was intentional availment of excess credit. If the submission of the Counsel that they had availed credit of 250 bill of entries during the period and mistak ..... X X X X Extracts X X X X X X X X Extracts X X X X
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