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TMI Blog2023 (4) TMI 868X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant, While ordering imposition of penalty but it is also observed that in para 9 of the order itself the findings of Commissioner are as follows:- (i) There is no need to maintain separate accounts w.e.f 01.04.2016. (ii) The appellant and 2/3 options during the impugned period; that they have admittedly availed the option available under Rule 6 (3) (ii) read with rule 6 (3A). (iii) The competent officer could allow a manufacturer/provider of output service who failed to exercise the option under Rule 6 (3) to follow the procedure and pay the amount referred to in Rule 6 (3) (ii) alongwith interest. The provisions of section 11AC of CEA are inapplicable to the given set of circumstances as those can be relied only in ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er in Original No. 14/CEX dated 18.03.2021. In an appeal against the said order, Commissioner (Appeals) has set aside the demand to the extent of Rs. 10,20,935/- and has confirmed the demand to the extent of the amount of credit as was reversed i.e. for an amount of Rs. 1,18,307/-. The penalty was also accordingly reduced from Rs. 11,39,242/- to Rs. 1,18,307/- only. The appellant is still aggrieved of the imposition of penalty. Hence is before this Tribunal. 2. I have heard Shri Ankur Upadhyaya, ld. Counsel for the appellant and Shri Gopi Raman, ld. Authorised Representative for the Revenue. 3. Ld. Counsel for appellant has mentioned that there is nothing on record to show that the appellant had any intent to evade the payment of dut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at amount for which the demand has been confirmed is an amount of reversed Cenvat Credit and that the same was reversed much prior the issuance of Show Cause Notice. The proviso in Section 11 AC, as relied upon by ld. Counsel, reads as follows:- Section 11AC. Penalty for short-levy or non-levy of duty in certain cases. Where any duty of excise has not been levied or paid or has been short-levied or short-paid or erroneously refunded by reasons of fraud, collusion or any wilful mis-statement or suppression of facts, or contravention of any of the provisions of this Act or of the rules made thereunder with intent to evade payment of duty, the person who is liable to pay duty as determined under sub-section (2) of section 11A, shall also ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s, it is hereby declared that (1) the provisions of this section shall also apply to cases in which the order determining the duty under sub-section (2) of section 11A relates to notices issued prior to the date on which the Finance Act, 2000 receives the assent of the President; (2) any amount paid to the credit of the Central Government prior to the date of communication of the order referred to in the first proviso or the fourth proviso shall be adjusted against the total amount due from such person. 6. In the light of this proviso and the above admitted facts there seems no occasion for imposition of penalty. Further, I observe that though the Commissioner (Appeals) in para 11 has held the suppression of facts on part ..... X X X X Extracts X X X X X X X X Extracts X X X X
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