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

..... 11A(2B) of CEA, 1944 - Held that: - it cannot but be emphasised that the statute itself provides halting further proceedings when duty and interest has been paid forthwith and there is no sustainable evidence to invoke the ingredients necessary for imposition of penalty - the SCN, as well as the orders of the lower authorities, do not establish that the appellant had demonstrated deliberate intent .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... r address and ₹ 50,193/- being not relatable to an input used in manufacture. Upon there being pointed out by audit, the appellant had reversed the said amounts, alongwith interest, in March 2010. It is the contention made on behalf of the appellant by Learned Counsel that there has been no deliberate attempt to claim ineligible credit and that the promptitude with which the said credits are .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... horised Representative refers to the findings of the original authority, and the first appellate authority, holding that there has been a deliberate attempt to claim undue credit. Reliance is placed on the decision of the Hon'ble High Court of Bombay in IG Petrochemicals Ltd v. Commissioner of Central Excise Customs, Belapur [2016 (338) ELT 17 (Bom)] and of the Hon'ble High Court of .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X