2021 (9) TMI 1264

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....N.N. Prabhudesai, Superintendent, Authorised Representative for the Respondent ORDER Order dated 10.04.2018 passed by the Commissioner of Central Tax (Appeals) for payment of interest on reversed CENVAT credits for the extended period, when penalty under Section 11AC was set aside, is assailed in this appeal. 2. Facts of the case, in a nutshell, is that appellant had purchased 10 capital ....

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....vailment of such credits. The matter was adjudicated upon where except capital goods involving credit of Rs. 3,12,992/- against the goods installed in the appellant's premises, rest of demand alongwith interest and penalty were confirmed by the adjudicating authority vide Order-in-Original dated 17.10.2017. Appellant preferred an appeal before the Commissioner (Appeals) dated 10.04.2018 who set as....

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....51/- against reversal of credits of Rs. 31,39,532/- made on 23.02.2016. It is needless to mention here that learned Commissioner (Appeals) had treated the other units as the sister concerns of the appellant in which the capital goods were installed (para 7.1 and 7.3 of his order). However, he has confirmed the interest component as to him it is a civil liability under Section 11AA of the Central E....

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....so but such a liability can never be realised through the process of law unless the statute authorised the respondent-department to travel beyond the stipulated period as liability of the person to pay duty for the extended period would arise only when his/her intention to evade payment of duty is established. Be that as it may, in the instant case, the issue is reversal of credits which appellant....