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2011 (10) TMI 540 - AT - Central ExciseRectification of mistake - Held that:- claim of the respondent/assessee that at the time of availment they had the original copy of bill of entry is not acceptable. The original adjudicating authority has already observed that the requirement of submission of documents with the returns has been discontinued and therefore the responsibility to take credit on the basis of proper document is on the assessee and to show that it has been taken so is also on the assessee. Therefore the suppression of fact has been correctly invoked and the observations even though have not directly discussed limitation, the discussions are sufficient to show that the decision would not have been different if these aspects were considered separately and discussed. Therefore the order does not require modification as far as this aspect is concerned - Rectification denied. If the Cenvat credit amount demanded, interest thereon is paid with 25% of Cenvat credit demanded towards penalty within thirty days of the receipt of this order, the assessee shall not be required to pay the balance 75% of the penalty. It is made clear that if duty and interest and penalty to the extent of 25% of duty is not paid within thirty days of the receipt of this order, the assessee shall be required to pay the Cenvat credit amount demanded, interest thereon and penalty equal to Cenvat credit amount demanded by the original adjudicating authority.
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