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TMI Blog2016 (7) TMI 1139X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of facts or willful misstatement with intent to evade payment of duty, I am of the opinion that the penalty under section 11 AC cannot be imposed. - Decided in favor of assessee. - E/27177/2013 - Final Order No. A/30520/2016 - Dated:- 13-6-2016 - Ms. Sulekha Beevi, C.S. Member (Judicial) Sh. Y. Sreenivasa Reddy, Advocate for the Appellant. Sh. Sudhakar Reddy, Assistant Commissioner (AR) for the Respondent. ORDER The appellant is engaged in manufacture of cement and is availing the facility of CENVAT Credit of duty paid on inputs. The appellants imported 18,595.13 MTs of pet coke vide Bill of Entry No. 407640 dated 13.01.2010 and cleared goods on appropriate payment of duty. A quantity of 1105-800 MTs was cleared b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as an importer is allowed to issue invoice on which the customer could avail credit as such invoice is a prescribed document as per Rule 9 of CENVAT Credit Rules, 2004. They could have otherwise cleared the part consignment to customer on the basis of photocopy of bill of entry duly attested by preventive officer of customs on which also, the customer is allowed to avail credit. However, on ignorance, and erroneous advice, the appellant showed the entire quantity as received in their factory and thereafter issued invoices to the customer. That there was no intention to evade payment of duty and there is no revenue loss. It was only a procedural mistake committed by appellant. Further, that the import of pet coke and availment of credit too ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... customer and had also reversed the credit. This reveal that they had no intention to evade payment of duty, but the same was due to non - adherance of proper procedures. The Commissioner (Appeals) has observed that no case has been made out to prove complicity of Vice President in the offence with 'intent'. That appellants discharged the duty liability on the entire imported goods. Though there is negligence there is no intention and on this score the Commissioner (Appeals) has set aside the penalty imposed on the Vice President. 6. In the show cause notice, the penalty under Rule 15 (2) of CCR read with Section 11 AC of Central Excise Act, 1944 is proposed. As there is no evidence to establish suppression of facts or willful mi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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