2017 (9) TMI 1435

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.... Revenue ORDER Per: Shri P. K. Choudhary The present appeal is filed by the appellant against the impugned Order-in-Appeal No.11/Kol/2011 dated 09.02.2011 passed by Commr. (Appeals) of Central Excise, Kolkata-1.  2. Briefly stated the facts of the case are that the appellants are engaged in the manufacture of Gas Valves, Parts of Valves etc. classifiable under Chapter 84 & 74 of t....

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....t along with interest and to impose penalty and to appropriate the amount as paid by them, The Adjudicating Authority confirmed the demand of CENVAT Credit along with interest, which they have already paid and appropriated by the Adjudicating Authority. It has also imposed penalty of equal amount of CENVAT Credit under Section 11 AC of the Central Excise Act, 1944 read with Rule 15 of the CENVAT C....

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....nit. The appellant has not contested the issue that they should have reversed the credit, which they have done on detection. It is noticed that the other Unit was entitled to avail credit. Thus, it is difficult to observe that there was fraud or collusion or mis statement etc. for inter-unit transfer of goods. Therefore, penalty under Section 11AC cannot be invoked. 7. The Hon'ble Gujarat H....