2017 (12) TMI 1289

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..... ORDER The fact of the case is that appellant have wrongly availed Cenvat credit on Bill of Entry for warehouse, on which since no duty is paid, credit is not admissible. The adjudicating authority confirmed the demand of Cenvat credit amounting to Rs. 4,41,793/-. Since amount alongwith interest was paid before issuance of show cause notice, in the order same was appropriated against demand. Penal .....

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..... submits that appellant through out from taking credit till the reversal, maintained balance in the Cenvat account which was more than the credit involved in the present case. This also shows that appellant did not have any malafide intention to avail wrong credit, for this reason also penalty was not imposable. 3. Shri. Sanjay Hasija, Ld. Superintendent(A.R.) appearing on behalf of the Revenue r .....

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..... t the wrong availment of credit of Rs. 4,41,793/-, this clearly shows that the appellant had not utilized the said credit. Taking into consideration of overall facts of the case as discussed above, I am of the view that case is squarely covered by Section 11A(2B) whereunder appellant was not suppose to be issued show cause notice and the case could have been concluded on the payment of Cenvat cred .....

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