TaxTMI 
TaxTMI 
2021 (7) TMI 101
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....Advocate, appeared for the appellant and Shri Vikas Jhajharia, Learned Authorized Representative, appeared for the Revenue. 3. I have heard the rival contentions and gone through the various decisions/orders relied upon by both the parties. 4.1 A Show Cause Notice dated 08.12.2017 covering the period 2013-14 and 2014-15 was issued after noticing certain discrepancies by the Central Excise Audit team during the course of audit of accounts of the appellant from February 2017 to April 2017, during which time even the ER-1 returns, etc., came to be scrutinized. The Show Cause Notice specifically emphasizes that the appellant had availed CENVAT Credit on the capital goods which were cleared as such, which was in contravention of Rule 3 (5) of ....
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....nt to evade the payment of Excise Duty. 4.3 The above proposal culminated in confirming, inter alia, of the penalty in the Order-in-Original No. 01/JC/CE/2018 dated 26.02.2018, which was thereafter upheld by the Commissioner (Appeals) vide impugned Order-in-Appeal No. 107/2019 dated 08.03.2019. 5. A perusal of the Show Cause Notice clearly indicates that there was an act of suppression, contravention, etc., which, but for the audit by the Central Excise team, could not have been detected and resultantly, the appellant would have escaped the liability. The Show Cause Notice also points out that the issuing authority prima facie suspected, inter alia, that the appellant had indulged in suppression of facts, etc., to avoid payment of amount ....
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....f the appellant from the ratio decidendi or the principles laid down in the decisions relied upon during the course of arguments. 6.1 Section 11AC of the Central Excise Act, 1944 reads as below: "SECTION [11AC. Penalty for short-levy or non-levy of duty in certain cases. - (1) The amount of penalty for non-levy or short-levy or non-payment or short-payment or erroneous refund shall be as follows :- (a) where any duty of excise has not been levied or paid or short-levied or short-paid or erroneously refunded, by reason of fraud or collusion or any wilful mis-statement or suppression of facts, or contravention of any of the provisions of this Act or of the rules made thereunder with intent to evade payment of duty, the person who is liab....