2019 (10) TMI 886

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....ssioner, Authorised Representative for the Respondent ORDER PER: AJAY SHARMA The instant Appeal has been filed from the impugned order dated 27/04/2018 passed by the Commissioner (Appeals)-I, Central GST & Central Excise, Nagpur in Order-in-Appeal No. NGP- 1/APPL/131/2017-18 2. The facts of the matter in brief are as follows. The Appellants are engaged in the manufacture of 'Aerated Wa....

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....show cause notice dated 24.4.2015 was issued to the Appellant proposing to demand Cenvat credit amounting to Rs. 4,38,489/- alongwith interest and penalty under Rule 15 of the Cenvat Credit Rules, 2004 r/w Section 11AC of the Central Excise Act, 1944. The aforesaid demand with interest was confirmed by the Adjudicating Authority vide Order-in-Original dated 23.6.2016. But the Adjudicating Authorit....

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....tative for the Revenue and perused the records including the synopsis filed on behalf of Appellants. According to learned Chartered Accountant, it is not disputed that the Appellant reversed the entire excess credit alongwith interest, much before the issuance of show cause notice. He also submitted that there was no malafide intention on the part of the Appellant and therefore the Appellant is no....

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.... Commissioner for the first time. Had the department raised this shortfall of Rs. 50/- earlier then the Appellant would have paid that amount then and there. It has been pointed out by the learned Chartered Accountant appearing for Revenue that the department in its audit report itself alleged the availment of excess credit amount to Rs. 4,38,389/- only and not the amount of Rs. 4,38,439/-. No rea....