2011 (10) TMI 539

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Mall, AR, for the Respondent. ORDER The facts of the case in brief are as under : Appellant availed Cenvat credit during the year 2005-2006 and 2006-2007 on capital goods and subsequently noticed that there was mistake in availment and in some cases there was excess availment of Cenvat credit. Accordingly on 1-8-2006 the appellant reversed Cenvat credit of Rs. 1,04,402/-. Subsequently du....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... payment of wrongly availed Cenvat credit of about Rs. 7,000/-. In any case no refund claim was filed by the appellants claiming refund of excess reversal made by them on 7-11-2008. The appeal is filed only against the imposition of penalty under Section 11AC of Central Excise Act, 1944 and the issue of refund is not before me. 2. After considering the facts as enumerated above it becomes ....