TaxTMI 
TaxTMI 
2019 (10) TMI 14
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....f the Order-in-Original imposing penalty is upheld. 2. Briefly the facts of the present case are that the appellants are engaged in the manufacture of PSC Cement falling under CETH 25 of CETA, 1985 and are availing the CENVAT credit in terms of CENVAT Credit Rules, 2004 (CCR, for short). During the course of audit by the Department Auditors, it was observed that the appellant has availed irregular CENVAT credit on certain input service bills during the period April 2013 to July 2013 and in September 2013 amounting to Rs. 16,70,591/-. It was observed that the impugned service was not used directly or indirectly, in or in relation to the manufacture of final product. Thereafter a show-cause notice dt. 07/10/2016 was issued to the appellant t....
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....uted amount before issue of show-cause notice, there was no justification to issue the show-cause notice. He further referred to Section 11A and submitted that the provisions of sub-section (2) of Section 11A are fully applicable to the facts of the case. He further submitted that the appellants have reversed the CENVAT credit along with interest and intimation has also been given to the proper officer in that situation, the Revenue should not have issued the show-cause notice. He further submitted that this issue is no more res integra and has been settled by various decisions of the Tribunal and the High Courts. In support of his submission, he relied upon the following decisions:- i. Oriental Aromatics Ltd. Vs. CCE, Mumbai [2014(308) E....
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....the provisions of this Act or the rules made thereunder with intent to evade payment of duty, the liability to pay penalty arise. The Tribunal in the instant case on a careful consideration of the material on record has held firstly that there is no determination of duty. Secondly, the aforesaid requirement i.e., the cause of evasion of duty is not mentioned in the show cause notice. Further that the entire duty and interest was paid voluntarily on being pointed out. It held that no case for imposing the penalty is made out. The commissioner was in total error in passing the order and imposing the penalty. Under these circumstances, we do not find any infirmity in the order passed by the Tribunal. No substantial question of law involved in ....