2013 (5) TMI 319

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....ant are manufacturers of Rectified Spirit, Extra Neutral Alcohol, Carbon dioxide and Bio Compost chargeable to central excise duty. They availed cenvat credit of central excise duty paid on the inputs and capital goods as per the provisions of Cenvat Credit Rules, 2004. The appellant on 4.2.2008 & 5.2.2008 cleared about 34 M.M. of scrapped capital goods in respect of which earlier the cenvat credi....

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....e also imposed penalty of equal amount under Rule 15(2) of the Cenvat Credit Rules read with Section 11 AC holding that the appellant had deliberately not paid this amount. On appeal being filed to the Commissioner (Appeals) against this order, the Commissioner (Appeals) upheld the Asstt. Commissioner's order. Against this Asstt. Commissioner's order, this appeal has been filed challenging the imp....

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.... debited in the cenvat credit account, it cannot be alleged that the appellant had intention to evade this payment when this amount was paid before the due date and that in view of this, imposition of penalty under Rule 15(2) of the Cenvat Credit Rules read with Section 11 AC is not sustainable. 3. Ms. S. Bector, Authorised Departmental Representative defended the impugned order reiterating the f....