9911796707
TMI Blog2016 (6) TMI 401X X X X Extracts X X X X X X X X Extracts X X X X ..... ngh, AR ORDER PER B. RAVICHANDRAN: The appeal is against order dated 27.11.2013 passed by the Commissioner (Appeals), Jaipur. The appellants are engaged in the manufacture of strips and wires of aluminium and copper and were availing cenvat credit on duty paid inputs. During the period April, 2007 to March, 2008, they have taken credit on inputs as per Cenvat Credit Rules, 2004. The credit was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as adjudicated by the Original Authority, who confirmed the demand and appropriated the amount already paid along with interest. He also imposed penalty equal to the duty in terms of Section 11 AC read with Rule 15(2) of the Cenvat Credit Rules, 2004. On appeal, the Commissioner (Appeals) vide the impugned order confirmed the original order. 3. Aggrieved by the said order, the present appeal is f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the reversal was made only for the credit taken in the first time. He pleaded that the case is fit for closure under sub-section (2B) of Section 11 A of the Central Excise Act, 1944 and the show cause notice issued after almost three years is fully unjustified. Even otherwise, there is no case for imposition of penalty as no element of fraud, collusion, etc. could be alleged in this case. He reli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en. They have failed to do so and it is only because of Audit detected that they have paid the amount. Hence, the penal provisions are attracted in their case. 6. Heard both the sides and examined the appeal records. 7. The admitted facts are that the appellants cleared inputs as such, on which they have availed cenvat credit. The credit on inputs was availed on two different dates. Initially, o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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