2024 (12) TMI 790

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ty of Rs.2,00,000/- is imposed on the Appellant under Rule 26 of the Central Excise Rules, 2002 ("CER") read with Rule 15(1) of the CENVAT Credit Rules, 2004 ("CCR"). Against the said Impugned Order, AIL had also preferred an appeal before this Hon'ble Tribunal. 1.1 The dispute in the company's case is that Cenvat credit of the service tax was inadvertently claimed by the company which related to its spinning unit on 31.03.2008. The said credit amounting to Rs. 5,10,14,355/- was subsequently voluntarily reversed on 01.04.2009 without utilization and well before issuance of the show cause notice. on the allegation of the wrong availment of credit as mentioned above the Commissioner passed the impugned order. Being aggrieved by the said impu....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the Central Excise Rules. No contravention of the CEA or the CER is alleged or averred against the Appellant. Thus, the invocation of the provisions of Rule 26 of the CER against the present Appellant is mis-conceived and unsustainable. In this regard, he placed reliance on the following judgments:- a. Gouri Shankar Poddar v. CCE & ST-Silvasa, 2024 (9) TMI 615 - CESTAT AHMEDABAD b. Qumruzzama Khan, Rakesh Kumar Gupta, Director And Delight Cargo Carried v. CCE & ST-VAPI, 2023 (8) TMI 405 - CESTAT AHMEDABAD c. Shah Tiles Pvt. Ltd. v. CCE & ST -Ahmedabad-III And D R Kumar v. CCE & ST -AHMEDABAD-III, 2024 (10) TMI 1459 - CESTAT AHMEDABAD d. Yogesh Associates & Others v. CCE & ST -VAPI, 2024 (10) TMI 447 - CESTAT AHMEDABAD e. CCE, Dam....