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TMI Blog2018 (11) TMI 9X X X X Extracts X X X X X X X X Extracts X X X X ..... knowledge of the revenue as also being reflected in the returns. Mere non mention of the Notification number would not make the assessee guilty of any suppression or misstatement with the malafide intention to evade taxes - it cannot be said that the said availment of credit was with any malafide intention. Part of the demand is within the limitation period, which is upheld alongwith interest - penalty set aside - appeal allowed in part. - Appeal No. E/237/2011 - A/87621/2018 - Dated:- 11-10-2018 - Mrs. Archana Wadhwa, Member (Judicial) And Mr. Sanjiv Srivastava, Member (Technical) Shri Prasad Paranjape, Advocate for the appellant Shri M.R. Melvin, Supdt. (AR) for the respondent ORDER Per: Archana Wadhwa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... also confirmed the interest amount and imposed penalty upon them. Notice also proposed confirmation of paper cess and education cess to the extent of ₹ 30,000/- approx. 5. On adjudication, the original adjudicating authority observed that since the credit availed by the appellant was being reflected by them in their ER1 returns, the revenue was aware of the said fact and as such no malafide can be attributed to the assessee so as to invoke the longer period of limitation. He accordingly, dropped the demand on the said count. However, in respect of paper cess and education cess, he observed that the same is liable to be paid by the appellant but in the order portion did not confirm it. As such original adjudicating authority vacate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uted to them so as to impose any penalty. Accordingly, while confirming the said cess amount as not contested, we set aside the penalty imposed upon the appellant on the said count. 10. As regards the reversal of the cenvat credit, ld. Advocate fairly agrees that the same was not available to them as the final product was being cleared without payment of duty. He submits the same was being availed inadvertently and was a mistake on their part but as soon as the revenue pointed out the said mistake to them, they reversed the credit. However, he submits that even though they are not contesting the said reversal and are in agreement with the revenue that the credit availed by them has to be repaid but submits that the entire demand having b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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