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TMI Blog2019 (8) TMI 1510X X X X Extracts X X X X X X X X Extracts X X X X ..... pondent ORDER Per Shri P. K. Choudhary : The present appeal has been filed by M/s Terai Foods Pvt Ltd. against Order-in-Appeal dated 26.06.2018 passed by the Ld. Commissioner (Appeals), CGST & Central Excise, Siliguri, wherein he has upheld the disallowance of CENVAT credit on inputs services, as adjudicated vide the Order-in-Original dated 14.12.2016 passed by the Ld. Asst Commissioner, Jalpai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... licable thereon along with penalty of equal amount under Rule 15 of the CENVAT Credit Rules, 2004 readwith Section 11AC of the Central Excise Act. Apart from the above, in the original order, penalty of Rs. 55,069/- and Rs. 45,317/-, totalling to Rs. 1,00,386/- has also been imposed under the above provisions for wrong availment of credit / short payment of duty, which the appellant assessee has a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . On the other hand, the departmental representative contested the submissions made by the appellant and stated that the credit has been rightly denied to the appellant assessee. 5. I find that an identical issue has been decided by the Tribunal in the case of Cantabil Retail India Limited vs CCE, Delhi 2018 (17) GSTL 275 (Tri-Del) wherein it has been held that the assessee is legally eligible fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mounts were paid with interest on being pointed out by the department instead of disputing the matter. The appellant is in appeal for seeking waiver of penalty imposed on them which is equivalent to the duty amount. The appellant relied on the decision in the case of CCE Kanpur vs. Rajasthan Transfer & Switchgear Ltd. 2011 (264) ELT 413 (Tri) to plead that imposition of penalty is unwarranted in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is now praying for waiver of penalty in absence of allegation of fraud or suppression. I am of the view that the appellant in this case is entitled to waiver of penalty in terms of Section 11A(2) of the Central Excise Act. 7. In view of the above discussions, the duty demand of Rs. 43,504/- with interest and penalty thereon are set aside since the credit is held to be legally eligible. The penal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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