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2010 (6) TMI 412 - AT - Central ExcisePenalty – cenvat credit – input removed as such - Authority has imposed equivalent amount of penalty on the appellant for non-reversal of the Special Additional Duty when the inputs were cleared 'as such' - amount involved in this case is Rs. 45,106/- and if the contention of the assessee that they have paid Rs. 1.41 crores for the preceding three years through PLA - it cannot be said that there was an intention to evade payment of duty by not debiting the amount of Special Additional Duty when the goods were cleared 'as such' – penalty set aside
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