2018 (7) TMI 525

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..... eld that:- On pointing out by the Audit, they reversed the cenvat credit attributable to inputs namely, coal used in the manufacture of exempted goods. Therefore, there was no requirement to issue show cause notice to the appellant in terms of Section 11A(2) of the Central Excise Act, 1944 - no penalty is imposable on appellant - appeal allowed. - Excise Appeal No. 51308 of 2018 - A/52296/2018-SM .....

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..... cenvat credit attributable to manufacture of cotton yarn. On pointing out by the department, the appellant reversed the cenvat credit. Later on, the appellant has felt that the less cenvat credit was reversed, in July, 2015, they reversed the balance credit also. There after, the show cause notice was issued to the appellant on 7.4.2016 to appropriate the amount already reversed and to impose pen .....

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