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2013 (9) TMI 502 - AT - Central ExcisePenalty under Section 11AC of Central Excise Act, 1944 - Availed excess credit than the duty paid on the documents under which the inputs were received – Bonafide mistake of the excise clerk – Held that:- Annexure to the Show Cause Notice dated 19.05.2008 shows there are 54 instances where the appellant has taken excess credit - Show Cause Notice dated 05.12.2007 there are four instances where the appellant availed credit - Appellant also utilized the credit - Repeated action of the appellant of taking credit on the value of goods and not of the duty paid on the goods, 62 times and also utilizing the excess credit for payment of duty - Deserves penalty under section 11AC of the Central Excise Act – Decided against the Assessee.
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