9911796707
TMI Blog2017 (7) TMI 1135X X X X Extracts X X X X X X X X Extracts X X X X ..... taken is far less than the amount which was reversed - demand of interest set aside. Penalty u/s 11AC of CEA, 1944 - penalty imposed on the ground that the change in practice had not been intimated to the jurisdictional authorities - intention to Evade - Held that:- It is an admitted fact, and accepted by the adjudicating authority, that the excess CENVAT credit of ₹ 3,76,071/- had been taken inadvertently. The show cause notice contains no evidence to support the allegation of intent to evade duty nor is there any finding to that effect in the adjudicating order - penalty do not sustain. Appeal allowed. - E/87831/2014 - A/92346/2017 - Dated:- 28-7-2017 - Shri C J Mathew, Member (Technical) Ms Manasi Patil, Advocate fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... attributable to utilization in dutiable output. 3. Appellant manufactures 'biscuits', 'chocolates', 'namkeens' and 'confectionary'; while all of these are generally dutiable under Central Excise Act, 1944, an exemption is accorded to such of these 'biscuits' and 'namkeens' that are priced below the prescribed benchmark. It is common ground that inputs used exclusively for both these categories are accounted separately and the dispute has arisen on account of the common input services on which credit of tax paid had been allegedly availed contrary to the prescriptions in rule 6 of CENVAT Credit Rules, 2004. An assessee utilizing common services that are not accounted for separately was, at ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ure of dutiable goods. It is her contention that the imposition of penalty and the ordering of interest was, therefore, incorrect. Learned Authorized Representative reiterated the findings of the adjudicating authority. 6. It is observed that the disputed amount pertain to the one service which the appellant had, upon notice, reversed the ineligible amount. Furthermore, it has also been established by them that the amounts of credit which had been taken is far less than the amount which was reversed. It was her submission that there was no need to charge interest on such amount. 7. Penalty has been imposed under section 11AC of Central Excise Act, 1944 and merely on the ground that the change in practice had not been intimated to th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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