2017 (5) TMI 275

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... a Flashlights Pvt Ltd challenges order-in-appeal no.BC/17/MUM-III/2012-13 dated 25th April 2012 for having upheld the order of the original authority which had disallowed CENVAT credit of Rs. 92,854/- as wrongly availed besides charging interest and imposing penalty. 2. Of this disputed amount, Rs. 42,661/- pertains to invoices that were not in their name or with their address and Rs. 50,193/- be .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... he absence of any specific allegation of omission or commission in the show cause notice, the impropriety of invoking the extended period, as decided by the Tribunal in Maharashtra State Electricity Board v. Collector of Central Excise, Pune [2003 (161) ELT 391 (Tri-Del)], is applicable to them is the contention of the Learned Counsel. 3. Learned Authorised Representative refers to the findings o .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... . It is seen that the show cause notice, as well as the orders of the lower authorities, do not establish that the appellant had demonstrated deliberate intent in availing ineligible CENVAT credit. In the circumstances, it is only equitable to hold that there was no reason to issue the show cause notice and, consequently, to impose penalty. 5. In view of the above, the appeal is allowed by settin .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X