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2013 (12) TMI 1487 - AT - Central ExcisePenalty u/s 11AC - difference between the amount of Cenvat credit details shown in the return filed by the assessee with the department and the Cenvat credit register maintained by the assessee - Held that:- There was mistake in data entry and errors occurred. The appellant as submitted seems to have paid the same amount twice - Even if the credit had been taken wrongly, apparently it was because of some errors in data entry and not with an intention. That being the position, penalty imposed under Section 11AC cannot be sustained - appeal allowed.
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