2018 (11) TMI 617

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....mm. (A.R) for respondent ORDER Per: Mrs. Archana Wadhwa 1. The challenge in the present appeal is only to penalty imposed upon the appellant in terms of provisions of Section 11AC of the Central Excise Act, 1944. 2. After hearing both sides, we find that the appellant is engaged in the manufacture of excisable products and is duly registered with the department. It appears that the assessee....

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....nst them by way of issuance of show-cause notice, invoking the longer period of limitation, for appropriation of duty already deposited by them as also for imposition of penalty. During the course of adjudication, the appellant took a categorical stand that such non-payment was not with any malafide intention and as such no penalty should be imposed upon them. By relying upon the Hon'ble Supreme C....

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....I, Mumbai reported in 2016 (42) STR 406 (Tri-Mumbai) has held that the appellant being a Government of India institute there cannot be any malafide intention for the reason that there is no individual, who can be benefited by taking wrong Cenvat Credit. Further, in the case of CCE, Indore Vs. Nepa Ltd. Reported in 2013 (298) ELT 225 (Tri-Del), it was observed that the assessee being a public secto....