2017 (4) TMI 1179

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..... Gupta, AR for the Respondent ORDER Per Ashok Jindal The appellant is in appeal against the impugned orders wherein interest and penalty has been demanded on account of wrong availment of Cenvat Credit twice on same invoices. The issue involved in both the appeals is common, therefore, both are disposed of by common order. 2. The facts of the case are that during the period March, 200....

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....hat if the Audit could not have been taken place, the availment of Cenvat Credit twice could not be detected, therefore, there was mala-fide intention on the part of the appellant and appellant is to be penalized and they are required to pay interest for the intervening period in the light of the decision of the Hon'ble Apex Court in the case of Union of India Vs. Ind-Swift Laboratories Ltd.- 2011....

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....icable as per Section 11A of the Act for demand of interest. As show cause notices were issued by invoking extended period of limitation, therefore, demand of interest and penalties are not sustainable. 5. I have gone through the case laws cited before me. I find that when the appellant is having sufficient balance in their Cenvat Credit account therefore, it cannot be alleged that there was a ....