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TMI Blog2019 (2) TMI 1033X X X X Extracts X X X X X X X X Extracts X X X X ..... verse amount as passed by the Commissioner has no practical meaning in view of this discussion. Imposition of penalty - Held that:- Since the wrongly availed cenvat credit stands reversed way back in March 2010 and since the appellant immediately has acknowledged the said wrong availment as inadvertent mistake that too in books of account only, there remains no question of any wilful intention to evade duty or to have the unjust enrichment on the part of the appellant. The question of imposition of penalty does not at all arises. Time limitation - Held that:- The fact of inadvertent mistake and the reversal of wrongly availed cenvat credit in March 2010, i.e., much prior to the issuance of the impugned SCN of the year 2013 was very mu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Finance Act, 1994. The Commissioner vide Order No. 41-14-15 dated 30.09.2014 had ordered to appropriate the impugned amount of wrongly availed cenvat credit which was reversed. Recovery of interest on the said amount was also confirmed and the penalty of same amount was imposed upon the appellant. Being aggrieved the appellant is before this Tribunal. 2. We have heard Shri Sameer Aggarwal who has challenged the said Order for SCN dated 27.05.2013 to be barred by time for the reason that the credit was wrongly availed as per an inadvertent entry in the account books as was made in the month of April 2009. It came to the notice of the Department in the year 2009 itself and on being pointed out the wrongly availed credit was reversed i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he reverse amount as passed by the Commissioner has no practical meaning in view of this discussion. 5. Now coming to the aspect of imposition of interest, the Commissioner while confirming the imposition of interest as relied upon Rule 14 of CCR, 2004which has on date is Rule 16 which reads as follows: Rule 16. Recovery of Cenvat credit wrongly taken or erroneously refunded (1) Where the cenvat credit has been taken wrongly but not utilised, the same shall be recovered from the manufacturer and the provisions of Section 11A of the Excise Act shall apply mutatis mutandis for effecting such recoveries; (2) Where the cenvat credit has been taken and utilised wrongly or ahs been erroneously refunded the same shall be recover ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y. It is clear that no benefit of wrong entry in account books was taken. Interest in the given circumstances is not payable. Hon ble High Court of Punjab and Haryana also in the case C.C.E. Delhi Vs. Maruti Udyog Ltd. 2007 (214) E.L.T. 173 has upheld the Order of Tribunal holding that the assessee is not liable to pay interest in the case where the credit was only taken and not utilised. The SLP against this Order was also dismissed by the Hon ble Supreme Court. 6. Though the Commissioner has relied upon Board s Circular No. 897 dated 03.09.2009 but the statutory provision as discussed above stands otherwise. The constitutional court have taken a view contrary to the impugned Commissioner s view. In the given circumstances, mere Circu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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