TaxTMI 
TaxTMI 
2022 (12) TMI 971
X X X X Extracts X X X X
X X X X Extracts X X X X
....nt Shri M. Ambe, Learned Deputy Commissioner for the Respondent ORDER The appellant is a manufacturer of sugar and molasses. A Show Cause Notice dated 24.12.2020 was issued inter alia alleging that the appellant had availed CENVAT Credit to the tune of Rs.19,86,201/- wrongly during the period March 2016 to June 2017 and that the same was recoverable under Rule 14 of the CENVAT Credit Rules (CCR....
X X X X Extracts X X X X
X X X X Extracts X X X X
....f penalty under Rule 15(3) ibid. read with Section 11AC ibid. 3. The appellant appears to have filed a detailed reply to the Show Cause Notice vide letter dated 16.03.2021, filed on 22.03.2021, wherein it has pleaded inter alia that the Mill had stopped its crushing operation from 2017-18 onwards; that there was no revenue; that the Mill was expecting Grant-in-Aid from the Government; that the cr....
X X X X Extracts X X X X
X X X X Extracts X X X X
....hat the appellant's contention that they never utilized the credit that was taken in their Mills, was never pleaded before the lower authority. Against the deletion of interest, the Revenue has not filed appeal and it appears that the same is accepted by them. 5. Shri M. Kannan, Learned Advocate, appeared and argued for the appellant and Shri M. Ambe, Learned Deputy Commissioner, appeared and arg....
X X X X Extracts X X X X
X X X X Extracts X X X X
....dit and the non-reversal of the same. Thus, when the credit itself was not taken / availed by the appellant, there is no scope whatsoever to allege wilful or deliberate intention to evade duty. Unfortunately, the First Appellate Authority has also ignored the plea of the appellant, by upholding the findings of the Adjudicating Authority. 9. I find, in this regard, the order of the co-ordinate Ahm....