2013 (12) TMI 86

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....llant: Shri K. Sivakumar, A.R. For the Respondent: Shri Durgesh H. Nadkarni, Advocate JUDGEMENT Per: Mr. H.K. Thakur; This appeal has been filed by the Revenue against the order in appeal No. SRP/22/Vapi/2012 dated 18.09.2012, issued by Commissioner (Appeals) Vapi. Respondent herein imported duty free PTFE powder under advance license and availed cenvat credit of Rs. 6,77,682/- in the ....

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....n the appellant under Rule 15(1) of the Cenvat Credit Rules 2004. Revenue filed this appeal against the OIA dated 18.09.2012, on the ground that penalty under Section 11AC of the Central Excise Act was required to be imposed in view of the Hon'ble Supreme Court judgment in the case of Dharmendra Textiles Industries & Ors vs. UOI [AIT-2008-363-SC]. 2. Respondent M/s. Guarniflon India Pvt. Limite....

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....it is noticed that taking of wrong cenvat credit was detected by the internal auditors of the respondent and on their own they reversed the cenvat credit wrongly taken and intimated to the department in their monthly ER-1 returns. They also discharged interest liability for the period during which the wrongly taken cenvat credit was held by them. Once the wrongly taken credit along with interest w....

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....which was not even quoted in the show cause notice, Commissioner (Appeals), therefore, has gone beyond the scope of show cause notice. As already hold above that respondent reversed the entire wrongly taken cenvat credit along with interest and therefore, no intention on the part of the respondent to act in any malafide manner can be attributed in those proceedings. Based on the above observations....