VIMAL ENTERPRISES Vs. COMMISSIONER OF CENTRAL EXCISE, BELGAUM

JUDGEMENT

(1.) THIS is an appeal filed by M/s. Vimal Enterprises. Vide the impugned order, the Commissioner (Appeals) waived the penalty imposed on the appellants for irregular availment of Cenvat Credit to the tune of Rs. 2,15,462/ -, but sustained the demand of interest for delay in reversing the irregularly availed cenvat credit. The appeal seeks to vacate the demand of interest on the grounc that Department had not issued a show cause notice proposing to recover the interest. Appellant is not represented. I have heard ld. JDR.

(2.) ON a perusal of the case records, I find that the original authority had confirmed the demand of irregularly availed cenvat credit along with interest for delay in reversing the same after due process. The Commissioner (Appeals) had partly allowed the appeal filed by the appellants by vacating the penalty. I find that the impugned order sustained the demand of interest in accordance with law. There is no legal requirement that the Commissioner (Appeals) also should issue notice to affirm an order passed following the proposals originally made in the notice. No violation of principles of natural justice is also involved. Appeal is dismissed. (Pronounced and dictated in open court)