2010 (2) TMI 438

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.... the Appellant. Shri Sudeep Singh, Advocate, for the Respondent. [Order per : Ashutosh Mohunta, J. (Oral)]. - The Revenue has filed this appeal impuging the orders (Annexures P-3 and P-4) passed by the Commissioner (Appeals) and by Customs, Excise and Service Tax Appellate Tribunal (for short 'the Tribunal') whereby penalty under Section 11AC of the Central Excise Act has been set aside on t....

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....ntral Excise Act are inapplicable as they relate only to short payment of duty, whereas the present case relates to reversal of the excess amount claimed by the respondent in terms of Rule 6(3)(b) of the Cenvat Credit Rules. Apart from the above, a perusal of the language of Section 11AC of the Central Excise Act shows that the same would be applicable only if in case where there is an attempt to ....