2018 (6) TMI 626

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..... erse the proportionate duty upon such items - Penalty - Held that:- Though there is a vague allegation in the SCN that the appellant suppressed facts, nothing is brought out from the records to support this allegation - There being no suppression brought out from the facts with intent to evade payment of duty, the Commissioner (Appeals) has rightly set aside the penalty imposed under section 11AC .....

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..... h inputs and capital goods are removed. After due process of law, the original authority confirmed the demand of ₹ 8,97,779/- along with interest and also imposed equal penalty under section 11AC of the Act as well as equal penalty under Rule 15 of CENVAT Credit Rules, 2004. In appeal, Commissioner (Appeals) set aside the demand of duty on capital goods/inputs for the period prior to 16.5.20 .....

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..... the Central Excise Act, the penalty imposed under Rule 15 cannot sustain for the reason that the said penalty is subject to Section 11AC of the Act. 3. The ld. AR Shri R. Subramanian has reiterated the findings in the impugned order. 4. Heard both sides. 5. On perusal of records, we find that the demand has been raised for violation of Rule 3(5A) of CENVAT Credit Rules, 2004. The allegation is .....

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