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2018 (1) TMI 1122 - AT - Central ExciseFailure to file returns as well as make debit entry in the CENVAT account - intentional mistake or just procedural error - Held that: - There was failure on the part of the appellant to make debit entry in the CENVAT account towards discharging duty liability. It is correct that there was sufficient balance during the relevant period in the CENVAT account for discharging the duty liability - Since there was sufficient balance in the CENVAT credit and appellant being a new registrant, it can be safely concluded that the same was only a procedural mistake - the appellant is liable to pay the interest upon the same. Penalty - Held that: - since there is no malafide intention to evade payment of duty, the penalties imposed are unwarranted and requires to be set aside. Appeal allowed in part.
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