9911796707
TMI Blog2018 (1) TMI 701X X X X Extracts X X X X X X X X Extracts X X X X ..... r to the date on which they had availed the same. There is no evidence produced by the Revenue that said availment was with any mala-fide intention - penalty u/s 11AC not justifiable - appeal dismissed - decided against Revenue. - E/3029/2012-EX[DB] With E/CROSS/4042/2012 - A/71884/2017-EX[DB] - Dated:- 1-12-2017 - Mrs. Archana Wadhwa, Member (Judicial) And Mr. Anil G. Shakkarwar, Member (Techn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the same and debited the credit. 3. The Original Adjudication proceedings initiated against the assessee resulted in confirmation of such debit entry and further confirmed the interest and imposed penalty. On appeal Commissioner (Appeals) upheld the confirmation of interest and imposition of penalty under Rule 15(1) of the Cenvat Credit Rules, 2004, and set aside the penalty imposed under Se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion to avail the inadmissible credit, the imposition of penalty upon them is not warranted. We accordingly find no merits in the Revenue s contention that the penalty is imposable under Section 11 AC of the Central Excise Act, 1944. In fact, we note that the Commissioner (Appeals) having set aside penalty imposed under Section 11 AC of the Central Excise Act, 1944, should have also set aside the p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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