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TMI Blog2019 (5) TMI 52X X X X Extracts X X X X X X X X Extracts X X X X ..... the penalty under Rule 15(2). Appeal allowed in part. - Central Excise Appeal No. 31206 of 2018 - Final Order No.30494/2019 - Dated:- 22-4-2019 - MR. P. VENKATA SUBBA RAO, MEMBER (TECHNICAL) Shri P. Venkata Prasad, C.A. for the Appellant. Shri Mir Anwar Mohiuddin, Authorised Representative for the Respondent. ORDER PER: MR. P. VENKATA SUBBA RAO This appeal is filed against order-in-appeal No. HYD-EXCUS-MD-AP2-0036- 18-19 dated 23.07.2018 2. Heard both sides and perused the records. The appellant herein is engaged in manufacture of excisable goods and availed CENVAT credit on the inputs and input services. Scrutiny by the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of the Bench to the fact that there was no demand of interest in the show-cause notice on any of the elements since during the entire period they had sufficient balance in their CENVAT account. He would submit that Rule 15(2) provides for imposition of penalty only in case of availment or utilisation of CENVAT credit by reason of fraud, collision or any wilful misstatement or suppression of facts or contravention of any of the provisions of the Act or of the Rules made thereunder with an intent to evade payment of duty. He submit that wrong availment of CENVAT credit by them was due to genuine clerical errors which resulted in availment of ineligible CENVAT credit. However, they have not utilised any of the CENVAT credit availed by them w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 4. I have considered the arguments of both sides and perused the records. Since the learned Chartered Accountant submits that he is not contesting the CENVAT Credit on the rent-a-cab services, there is no dispute to that extent. As far as the penalty under Rule 15(2) is concerned, I do not find from the records that there is sufficient evidence of either fraud or collision wilful mis-statement or suppression of facts in order to justify imposing penalty. Undoubtedly, there is violation of rules while availing CENVAT credit but the intent to evade payment of central excise duty is not evident from the records. In view of the above, I find that there is a case to set aside the penalty under Rule 15(2). In view of the above, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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