2006 (11) TMI 69

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....he Hon'ble High Court of Punjab & Haryana in Central Excise Appeal No 180 of 2005. The Hon'ble High Court has directed the Tribunal as under :- "Question still remains as to whether non-payment of duty at the time when it was due, was on account of fraud, collusion or wilful misstatement or suppression of facts or contravention of the provisions of the act or the rules with intent to evade paym....

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.... as it was pointed out by the authorities. It is submitted that, in the absence of any wrong intention, proviso to Section 11A read with Rule 13(2) of Cenvat Credit Rules, are not applicable in this case. It is also his submission that during the relevant period, they had availed credit on almost 250 bills of entry, out of which this error was committed only in respect of 4 bills of entry. 3.Th....

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.... as indicated in the bill of entry. On a specific query from the Bench, the learned DR submits that not a single statement of any person was recorded to indicate that the excess amount of credit availed by the appellant was with intention to avail ineligible credit. In the absence of any such evidence, it is not possible to accept that the appellant had availed the excess credit with intention to ....

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....Section 11AC or, sub-rule (2) of Rule 13 is not warranted inasmuch as, there is no evidence that it was intentional availment of excess credit. If the submission of the Counsel that they had availed credit of 250 bill of entries during the period and mistake has occurred only in 4 bill of entries is true, then it cannot be said that unintentional excess credit availed is with intention to evade pa....