2017 (2) TMI 939

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.... for the Appellants Shri Yogesh Agarwal, AR for the Respondent Per Ashok Jindal : The appellant has filed an appeal against the impugned order for imposition of penalty under section 11AC of the Act. 2. The facts of the case are that on being pointed by the Audit that during the month of October, 2007, the appellant had removed zinc alloy manufactured on job work basis to M/s Shree Pre....

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....ired to be issued to the appellant, therefore penalty is not imposable on the appellant. He further submits that it is a revenue neutral situation as whatever duty has to be paid by the appellant is entitled for Cenvat Credit to the principal manufacturer. Therefore, in the light of the decision in the case of CCE, Cochin vs. Excel Corrugated Boxes (P) Ltd. [2009 (237) ELT 454 (SC)]. penalty is no....

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....ith interest which was entitled for cenvat credit to the principal manufacturer. In that situation, as per the provisions of section 11A(2B) of Central Excise Act, the proceedings are required to come to an end. The provisions of Section 11A(2B) are reproduced as under:- "Section 11A(2B) of the Central Excise Act reads as follows (as applicable on 12.1.2011, the date of SCN) :- Section 11A (....

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.... in the manner specified in this section, and the period of 'one year' referred to in sub-section (1) shall be counted from the date of receipt of such information of payment." 7. We have gone through the impugned order as well as the show cause notice. Although the allegation has been made that the appellant has not intimated to the department with an intent to evade payment of duty, but no po....