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TMI Blog2018 (10) TMI 1535X X X X Extracts X X X X X X X X Extracts X X X X ..... , if the assessee pays the tax along with interest either within 30 days from the date of issuance of show-cause notice or before the issue of show-cause notice, then in such cases, proceedings shall be deemed to be concluded. Penalty not imposable - appeal allowed - decided in favor of appellant. - E/20838/2018-SM - Final Order No. 21629/2018 - Dated:- 22-10-2018 - MR. S.S GARG, JUDICIAL MEMBER Mr. Rajesh. R, Company Representative For the Appellant Mrs. Kavitha Podwal, AR For the Respondent ORDER Per: S.S GARG The present appeal is directed against the impugned order dated 22.2.2018 passed by the Commissioner (A) whereby the Commissioner (A) has rejected the appeal of the appellant. 2. Briefly the fa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ong with applicable interest. Thereafter, the department issued a show-cause notice demanding the irregularly availed CENVAT credit along with interest and also proposed penalty and after following the due processes, the adjudicating authority confirmed the demand along with interest and also appropriated the amount already paid and also imposed penalty equivalent to the wrong credit availed under Rule 15(2) of CENVAT Credit Rules, 2004 read with Section 11AC of the Central Excise Act, 1944. Aggrieved by the said order, appellant filed appeal before the Commissioner (A), who rejected the said appeal. Heard both the parties and perused the records. 3. Heard Shri Rajesh. R, Company Representative on behalf of the appellant-company and Mrs. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... record, I find that the appellants have reversed the CENVAT credit on Custom Education Cess and Customs Secondary and Higher Education Cess immediately on being pointed out by the Department along with interest. Further, I find that the appellants have begun their operations just two years before and were not aware of the two exemption Notifications cited in the notice and they have inadvertently taken the CENVAT credit which was reversed on being pointed out by the Department. Further, I find that the department has not been able to bring any material on record to show that the appellant has a mala fide intention to take the CENVAT credit wrongly. Further, I find that the department vide its Board Circular No.137/46/2015-ST dated 18.8.201 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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