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TMI Blog2018 (6) TMI 979X X X X Extracts X X X X X X X X Extracts X X X X ..... CENVAT credit. Therefore, the notification which they claimed was not admissible to them - there is no suppression on the part of the appellant. The ingredients for imposing penalty under Section 11AC was wrongly invoked - Section 11AC is not applicable hence the penalty imposed under Section 11AC is set aside - appeal allowed - decided in favor of appellant. - E/87772/2017 - A/86613 / 2018 - Da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ling CENVAT credit and paying duty @1%/2% in terms of Notification No. 1/2011-CE during the period from March 2012 to October 2013. The appellant paid the differential excise duty. Thereafter, adjudicating authority confirmed the demand of duty and also imposed penalty of equal amount under Section 11AC. Being aggrieved by the order-in-original, the appellant filed appeal before the Commissioner ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the wrong notification at the same time they were availing the CENVAT credit. Therefore, the notification which they claimed was not admissible to them. The payment of duty as per the concessional notification as well as availment of CENVAT credit is very much on record. Therefore, nothing prevented the department to issue show cause notice well within the normal period. The audit officer also po ..... X X X X Extracts X X X X X X X X Extracts X X X X
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