2017 (4) TMI 1081

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.... The appellant is in appeal against the impugned order imposing penalty under Rule 15(1) of the Cenvat Credit Rules, 2004 read with Section 11AC of the Central Excise Act, 1944. 2. The facts of the case are that the appellant was manufacturing of excisable goods and taking Cenvat Credit on inputs. Some of the inputs have been written off in their books of accounts and have not reversed the Cenvat....

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....tion she relied on the decision of the Hon'ble Punjab and Haryana High Court in the case of CCE Vs. Sangrur Agro Ltd. 2010 (254) ELT 25 (P&H) which has been followed by this Tribunal in the case of Eastern Medikit Ltd. Vs. CCE 2009 (242) ELT 51 (Tri.-Del.). 5. On the other hand the Ld. AR stated that penalty has been imposed on the appellant under Section 11AC of the act. 6. Heard the parties an....

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....ondent in terms of Rule 6(3)(b) of the Cenvat Credit Rules. Apart from the above, a perusal of the language of Section 11AC of the Central Excise Act shows that the same would be applicable only if in case where there is an attempt to evade duty. The present case relates to reversal of amount under Rule 6(3)(b) of the Cenvat Credit Rules. We are of the considered opinion that Section 11AC of the C....