TMI Blog2015 (3) TMI 34X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant. Such mistake should not have been continued for more than three years. Nevertheless, in the facts and circumstances of the case, we consider that the appellant does not deserve to be visited with penalty. Accordingly, while confirming the demand for Cenvat credit with interest, we set aside the penalty imposed on the appellant. - Decided partly in favour of assessee. - E/28116/201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... allans etc. on the basis of which they availed credit. The appellant got the work of data entry and maintenance of records relating to Cenvat credit based on these documents by outsourced manpower. It is his submission that because of bona fide and genuine mistakes arisen, there was availment of excess credit of more than ₹ 67 lakhs during the period and taking note of this fact during the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion that the issue is covered by the decisions cited by learned counsel, we consider the appeal itself can be disposed of at this stage. We find, as submitted by learned counsel, the question of imposition of penalty in cases like this was considered in case of Rollwell Forge Ltd. vs. Commissioner of Central Excise, Rajkot [2013 (294) E.L.T. 144 (Tri.- Ahmd.)] and in case of Indo-Nippon Chemicals ..... X X X X Extracts X X X X X X X X Extracts X X X X
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