2017 (8) TMI 61

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.... ORDER [Order per: M.V. Ravindran] 1. This appeal is directed against Order-in-Appeal No.82/2013(G) CE dated 11.12.2013. 2. Heard both sides and perused the records. 3. Ld. Counsel appearing on behalf of the appellant, fairly submits that they are only contesting the equivalent amount of penalty imposed by the adjudicating authority under Rule 15(i) of the CENVAT Credit Rules, 2004 an....

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....nt manufactured by them and cleared under the provisions of Section 4A of the Central Excise Act, 1944. It is his submission that there was no willful intent to evade duty and no findings are also recorded and hence equivalent amount of penalty was imposed under Rule 15(i) of CENVAT Credit Rules, 2004 needs to be set aside. It is his submission that similar issue came up before the Tribunal in the....

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....nd during the relevant period, appellants could claim that they have entertained a bonafide belief that they can avail the CENVAT credit of the service tax paid on outward transportation can be accepted, as the Larger Bench of the Tribunal in the case of ABB Ltd., [2009 (15) S.T.R. 23 (Tri-LB)] has held so being an activity related to the business. At the same time, I find that the argument of th....