2021 (3) TMI 727

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....espondent: Ms. Geetika, Authorized Representative ORDER The appellant is in appeal against the impugned order wherein various penalties under the various provisions have been imposed on the appellant. 2. The facts of the case are that the appellant is a manufacturer of bicycles, electrically operated vehicles and parts and accessories thereof. During the course of audit for the period Aug....

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....p;     of Cenvat Credit Rules 2004 2014-15 30^th April   of the succeedi ng financial year   Rule 15A of Cenvat Credit Rules 2004 Rs. 5000/- 4 ER-6 9A(3)         of Cenvat Credit Rules 2004 Aug 2014 to march 2016 Within 10 days from the close of month to which it rel....

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....ule 9A(3) at the time of issuance of the show cause notice. Therefore, penalty on the appellant of Rs. 95,000/- cannot be imposed. 3.3 It is his submission that Rule 9A(3) was deleted vide Notification No. 13/2016-CE (NT) w.e.f. 01.04.2016 without any saving clause. Therefore, the issuance of the show cause notice is not sustainable for the same as issued on 23.05.2018. 3.4 He further submit....

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....arties and considered the submissions. 6. The sole ground taken by the appellant that as in the show cause notice, there is no allegation of wilful suppression, concealment of facts, mis-declaration therefore, penalties on the appellant are not imposable. 7.1 I find that during the course of audit itself, the audit team raised the objection, but the appellant did not accept the view of the a....