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2018 (3) TMI 750 - CESTAT MUMBAICENVAT credit - duty paying documents - supplementary invoices - Rule 9(1)(b) of Central Excise Rules, 2004 - Held that: - this is not the case of clandestine removal with intent to evade payment of duty. Appellant's Hinjewadi unit cleared the goods on payment of duty, short payment is only due to the wrong calculation of costing. This does not mean that appellant's Hinjewadi unit intentionally suppressed the value to evade duty - It is also observed that both the unit belong the same company of the appellant therefore whatever duty is paid or payable by their HInjewadi unit was available as Cenvat credit to the appellant therefore due to this revenue neutrality intention to evade excise duty is not established. The settlement commissioner has taken very lenient view on imposing penalty which further proves that there is no malafide intention to evade payment of duty. Appeal allowed - decided in favor of appellant.
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