2018 (6) TMI 1482

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....endent (AR) for respondent ORDER Dispute pertains to imposition of penalty in consequence of confirmation of recovery of CENVAT credit of Rs. 24,73,498/- which had been availed by M/s Yapp India Automotive Systems Pvt Ltd between March 2013 and March 2014. While the original authority confirmed the demand as proposed in the show cause notice along with consequent detriment, Commissioner of C....

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....the amount immediately upon excess availment being pointed out during audit. He submits that they had been filing returns regularly and relied upon the decision of the Tribunal in Accurate Chemicals Industries v. Commissioner of Central Excise, Noida [2014 (300) ELT 451(Tribuna1-De1.)] to contend that the onus is on the tax authorities to scrutinize and ascertain any wrongful availment that the co....

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.... unnoticed. Reliance is placed on the decision of the Tribunal in Balmer and Lawrie Co Ltd v. Commissioner of Central Excise, Belapur [2014 (301) ELT 573 (Tri Mumbai)] to contend that mere filing of returns would not suffice to escape the penal provisions as intention not to suppress is not evident from filing of returns, etc. He relies upon the decision of the Hon'ble High Court of Chattisgar....

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....eas in the present instance CENVAT credit has been reversed and the interest liability would arise only on invoking section 11AA. Considering the legal position, interest liability does not arise. 5. On the challenge to imposition of penalty which is independent to rule 14 of CENVAT Credit Rules, 2004 and rule 15 for invoking the liability to penalty under section 11AC of Central Excise Act, 19....