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M/s Amba Poly Crome (P) Ltd. Versus Commissioner of Central Excise, Chandigarh II - 2015 (10) TMI 1552 - CESTAT NEW DELHI

Denial of CENVAT Credit - Penalty u/s 11AC - Held that - In the show cause notice itself allegation against the appellant is that they have taken the excess Cenvat credit wrongly. If appellant has taken cenvat credit wrongly, it means that he have taken the cenvat credit by mistake not with intention to take inadmissible cenvat credit. When show cause notice itself is alleging that appellant has taken cenvat credit wrongly and same has been supported by earlier audit. When the facts of wrong ava....... + More

 

 

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