Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2021 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2021 (12) TMI 1108 - CESTAT NEW DELHICENVAT Credit - part of opening balance of Cenvat credit relatable to the receipt of capital goods in the previous year - whether (being made partial amount) disallowance for ₹ 2,83,137/- have been rightly made alongwith imposition of equal penalty? - HELD THAT:- There is no discrepancy and the whole confusion has occurred on account of clerical error in the account/store section of the appellant who initially submitted the figures to the audit, wherein this amount of ₹ 2,83,137/- was left out erroneously. Thus, it is found that the show cause notice is misconceived and there is no merit in the allegation of Revenue. Appeal allowed - decided in favor of appellant.
|