2017 (11) TMI 137

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.... Shri. N. K. Dash, Advocate for the Respondent (s) ORDER Per: Shri P. K. Choudhary The brief facts of the case are that M/s Kalinga Commercial Corporation, Bhubaneswar is a service provider of Mining Service. During the course of scrutiny of ST-3 return for the half year ending September 2007, it was observed that the assessee had wrongly availed CENVAT Credit of excise duty paid on i....

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....ided the demand alongwith interest and penalty was paid by the assessee within 30 days of the order-in-original. 3. The Commissioner (Appeals) observed that the assessee had paid the required demand alongwith interest and reduced penalty within the stipulated time. The Commissioner (Appeals) set aside the penalty on the ground that the assessee had not willfully made any mis-statement or suppre....