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TMI Blog2015 (12) TMI 1597X X X X Extracts X X X X X X X X Extracts X X X X ..... ever disputed the issue on merits from the beginning except to the fact that the reversal was made under protest. This is also a fact that the credit availed was reflected in the statutory records and the eligibility was examined by the audit from such records only. The Original Authority considered the facts of the case and did not impose penalty. The Appellate Authority imposed equal penalty on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n on outward freight as they were not entitled for the same. The appellant reversed the full amount of ₹ 4,83,884/- on 1-3-2009. A show cause notice dated 15-10-2009 was issued to the appellant for disallowing the said credit and also to impose penalties. The case was adjudicated by the Original Authority vide Order dated 20-8-2010. He disallowed the said credit amount and appropriated the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d to impose penalty was issued after more than six months of the reversal. In the facts and circumstances of the case, ld. Counsel pleads that there is no ground for imposing equal penalty as there is no allegation of suppression, fraud, etc. in this case. 4. Ld. AR reiterated the findings of the ld. Commissioner (Appeals). He further submitted that since the show cause notice was issued invoki ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellate Authority imposed equal penalty on the ground that the demand covered extended period. As already noted when the need for issue of demand itself is not properly justified, there is no ground to impose equal penalty in the present case. 6. Considering the above facts and discussion, I find that the impugned order is not sustainable with reference to imposition of equal penalty on the app ..... X X X X Extracts X X X X X X X X Extracts X X X X
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