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TMI Blog2016 (11) TMI 921X X X X Extracts X X X X X X X X Extracts X X X X ..... t the moment it was pointed out the appellant was paid the same and not contested on merit. It is seen that the appellants are very well conversant with the process - Every time the inputs are cleared as such, the appellant is required to make invoice and the invoice contains the column where the duty reversed is to be mentioned. It is not something which can slip out of mind inadvertently. In this era of self assessment great trust has been placed on the assessee to do self assessment diligently and properly. In the instant case, it is apparent that the other unit to which the material was transferred could not have benefited by taking the credit of the said duty. In these circumstances, the intention to evade duty is apparent. Section 11A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ggrieved by the said order, the appellant are before this Tribunal. 2. The learned Counsel for the appellant argued that Section 11A (2B) of the Central Excise Act, reads as follows: Where any duty or excise has not been levied or paid or has been short-levied or short-paid or erroneously refunded, the person, chargeable with the duty, may pay the amount of duty71 [on the basis of his own ascertainment of such duty or on the basis of duty ascertained by a Central Excise Officer] before service of notice on him under sub-section (1) in respect of the duty, and inform the Central Excise Officer of such payment in writing, who, on receipt of such information shall not serve any notice under sub-section (1) in respect of the duty so pai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted out by the Revenue they are covered by the said sub section (2B) of the Section 11A. She also argued that merely alleging suppression is not enough and the Revenue is required to prove the same. 4. The learned AR argues that the second unit which the material was transferred is located in Baddi and does not benefit from the credit of duty paid of the raw materials. He further argued that the law in this regard is very apparent and there is no scope of mis-interpretation of law. He argued that if the revenue had not detected this, the appellant would have got away with the excess credit. 5. I have gone through the rival submissions. I find that the Cenvat Credit Rules are very unambiguous and clear. There is not an iota of doubt ab ..... X X X X Extracts X X X X X X X X Extracts X X X X
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