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2011 (6) TMI 539 - CESTAT, BANGALORECenvat credit - appellant has taken cenvat credit which was not admissible - demand with interest and penalty equal to the wrongly taken cenvat credit – Held that:- Neither the show-cause notice nor the records available, nor the advocate for the appellant or the DR could clearly show that exactly during which period wrong credits were taken. appellant had submitted before the lower authorities that wrong credit was taken because the knowledgeable Clerk was on leave and the person who looked after the work during the period made the mistake. being the position without verifying the claim made by the appellant that the regular Clerk was on leave and this was a bona fide mistake, imposition of mandatory penalty cannot be justified. it was a bona fide mistake. Further, the appellant had not at all challenged the demands. penalty is set aside. appellant is not challenging the interst and shall pay the same forthwith.
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