2014 (10) TMI 84

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..... Arul, Supdt.-AR ORDER Per Pradip Kumar Das: The applicants are engaged in the manufacture of 'machined and rough Steel Castings' under Chapter 73 of the Schedule to the Central Excise tariff Act, 1985. The applicant had availed the Cenvat credit of Rs. 66,38,538/- twice during the period from Oct.'07 to Mar.'10 based on 113 nos. of input invoices. The Officers of Headquarters (Preventiv....

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.... by the applicant. 2. The learned Counsel submits that they are contesting the penalty of Rs. 66,38,538 imposed under Section 11AC of the Act. He submits that after detection by the Central Excise Preventive Officers, the applicant themselves inquired into the matter and paid the entire amount with interest long before the issue of the show-cause notice and, therefore, imposition of penalty und....

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.... that the applicant initially availed credit on the invoices marked with 'Material Receipt No.' [i.e., MRN] and thereafter, they have availed credit on the same invoices without marking of 'MRN', which indicates that they are deliberately availing credit twice. It is also submitted that preventive officers have detected the availment of Cenvat credit twice and, therefore, it is a fit case for invo....

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....t the preventive officers during the verification of the records had detected continuous availment of Cenvat credit twice in some invoices such and, therefore, prima facie the contention of the learned Counsel that they have voluntarily deposited the tax cannot be accepted. 5. The learned Counsel relied upon the decision of the Tribunal in the case of Indian Farmers Fertilizer Co-op. Ltd. (supr....