2020 (2) TMI 1762

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.... For the Respondent : Shri A. Roy, Authorized Representative PER S.S.GARG : The present appeal is directed against the impugned order dated 25.09.2008 passed by Commissioner of Central Excise, whereby the Commissioner has confirmed the demand along with interest and equal penalty under Section 78 of the Finance Act, 1994. 2. Briefly stated the facts of the case are that the appellant is....

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....llowing the due process, the Commissioner vide impugned order, confirmed the demand of cenvat duty of Rs. 68,12,499/- only along with interest under Rule 14 of the Cenvat Credit Rules, 2004 and also imposed an equal amount of penalty under Rule 15 of Cenvat Credit Rules, 2004 read with Section 78 of the Finance Act, 1994. The appellants have paid the duty along with interest and has only challenge....

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.... the spirit of Section 78 of the Finance Act, 1994. He further submitted that there is nothing in the order that such wrongful availment was intentional and willful. He also submitted that the appellant is a Government of India Undertaking and no malafide intention can be imputed on the appellant to evade payment of service tax. In support of this submissions, he relied on the following decisions ....

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....t of India Undertaking and no malafide intention can be presumed against the appellant. Further, we find that there is nothing in the impugned order regarding suppression of material facts with intent to evade tax. Further, we find that the decisions relied upon by the appellants cited (supra), are fully applicable in the present case. In these decisions, it has been consistently held that in case....