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TMI Blog2017 (4) TMI 1179X X X X Extracts X X X X X X X X Extracts X X X X ..... Per Ashok Jindal The appellant is in appeal against the impugned orders wherein interest and penalty has been demanded on account of wrong availment of Cenvat Credit twice on same invoices. The issue involved in both the appeals is common, therefore, both are disposed of by common order. 2. The facts of the case are that during the period March, 2009 and June, 2009 the appellant availed Cenvat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the availment of Cenvat Credit twice could not be detected, therefore, there was mala-fide intention on the part of the appellant and appellant is to be penalized and they are required to pay interest for the intervening period in the light of the decision of the Hon'ble Apex Court in the case of Union of India Vs. Ind-Swift Laboratories Ltd.- 2011 (265) ELT 3 (S.C.). The contention of the Ld. Ad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f interest. As show cause notices were issued by invoking extended period of limitation, therefore, demand of interest and penalties are not sustainable. 5. I have gone through the case laws cited before me. I find that when the appellant is having sufficient balance in their Cenvat Credit account therefore, it cannot be alleged that there was a mala-fide intention to take inadmissible Cenvat Cre ..... X X X X Extracts X X X X X X X X Extracts X X X X
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