2013 (6) TMI 717

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....Ms. Sabrina Cano, Superintendent (AR), for the Respondent. ORDER Appellant availed Cenvat credit of duty paid on capital goods. On the ground that the appellant had used capital goods for manufacture of exempted goods only, proceedings were initiated for recovery of Cenvat credit. Before proceedings were initiated, the appellant reversed the entire amount of Cenvat credit with interest. Ther....

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.... to be in accordance with statute and according to the provisions of Section 11A(2B) of the Central Excise Act, 1944. Once the amount is paid with interest and the department has been informed, proposal for imposition of penalty could be made only if allegation of suppression of facts or misdeclaration or fraud, collusion, etc. In the absence of such allegations, proposal for imposition of penalty....

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....ntry. 6. I find the decision cited by learned AR covers the decision before me. In that case, several decisions of the Tribunal were considered for coming to the conclusion as to why photocopy of Bill of Entry cannot be accepted. On the other hand, in the case of Controls & Drives Coimbatore (P) Ltd. (supra), the main consideration before the Tribunal seems to have been that - "Wh....

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....out a case in their favour as regards Cenvat credit in respect of inputs imported through courier. Accordingly, the demand of Cenvat credit of Rs. 1,06,372/- is upheld with interest. In view of the decision of the Tribunal, I find that it may be appropriate to sustain the penalty. Since extended period has been invoked in respect of credit taken on inputs imported through courier and there is no w....