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2015 (7) TMI 582 - AT - Central ExciseDenial of CENVAT Credit - CENVAT Credit on the basis of the xerox copies of invoices and bills of Entry - held that:- Excess availment of credit was made with intention to evade payment of duty. The case law in the case of Pratam Fab Processors pvt. Ltd (2013 (9) TMI 502 - CESTAT MUMBAI) as relied upon by the learned Authorised Representative would not be applicable in this case. In that case, two Show Cause Notices were issued to the Appellant for excess availment of credit. It is seen that there was an intention on the part of the Appellant to evade payment of tax. So, in the present case, imposition of penalty under Section 11AC of the Act, would not be warranted. The nature of availment of excess credit as revealed from the statement of Smt. Beena Thomas, that in some cases, they have availed the credit on the assessable value to the extent of ₹ 1.04 Crores. The Appellant had taken credit twice on the same invoice. Taking into account of the conduct of the Appellant for excess availment of credit for more than ₹ 1 Crores, we find that it is a fit case to impose penalty under Rule 15(1) of CENVAT Credit Rules. 2004. Regarding the penalty imposed on other Appellants, we find that they are the employees of the Appellant Company. There is no evidence of direct involvement of the Appellant for excess availment of credit deliberately. Hence, in our view, the imposition of penalties on other Appellants are not warranted. - disallowance of CENVAT credit along with interest is upheld - However, penalty is reduced - Decided partly in favour of assessee.
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