No penalty if intention to evade duty is not found

Inox India Pvt Ltd Vs C.C.E. & S.T. (CESTAT Ahmedabad) As regard the limitation, I find that there is no dispute that the appellant is availing the Cenvat credit and declaring in their monthly returns. The issue involved is also of interpretation of Cenvat Credit Rules and on this issue there are number of cases were made out by the department. In these circumstances it cannot be said that the appellant had a mala fide intention to evade the excise duty by taking the wrong credit. I do not find any suppression of fact or misstatement on the part of the appellant. Therefore, the demand for ...