2018 (3) TMI 441

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....the Respondent ORDER Brief facts of the case are that the appellants are engaged in the manufacture of switch gear and are registered with the Central Excise Department. They were availing the facility of CENVAT credit on inputs, capital goods and input services. During the course of investigation by the Preventive Unit at appellant's Unit -I situated at Ekattuthangal, it was found that it h....

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....s removed to Unit - II along with equal amount of penalty under section 11AC of the Act. Aggrieved, the appellants filed appeal before Commissioner (Appeals), who upheld the same. Hence this appeal. 2. On behalf of the appellant, ld. consultant Shri R. Parthasarathy, submitted that the appellant is contesting only the imposition of penalty and is not challenging the demand or interest thereon i....

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.... the appellant had paid the duty along with interest much before the issue of show cause notice, the penalties imposed may be set aside. 3. The ld. AR Shri A. Cletus reiterated the findings in the impugned order. He asserted that the appellant had availed double credit on an invoice in the year 2017. This had come to light only by the intervention of the department. Further, the appellant had t....

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....du and the lapses was only a procedural one. The credit was reversed even prior to the visit by the officers. The double credit availed was reversed immediately on being pointed out. Taking the facts into consideration, I am of the view that the facts do not disclose any intention on the part of the appellant to evade payment of duty. Therefore, the imposition of penalty is unjustified and require....