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2015 (10) TMI 1639 - AT - Central ExciseDenial of CENVAT Credits - credit taken twice on the same documents - Held that:- When voluminous documents are handled, some mistakes do happen and since appellants have chosen to pay the entire amount of Cenvat credit including the last item the correctness of which is debatable, I consider that appellant deserves a lenient treatment as regards penalty. In view of the above, I consider since the appellant is not contesting the demand and have paid the entire amount with interest, penalty can be waived. In the normal course the demand could have been limited to the normal period in the absence of any intention to evade duty. Cenvat credit with interest voluntarily paid by the appellant stands upheld as not contested. Penalty imposed is, set aside - Decided in favour of assessee.
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