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TMI Blog2013 (12) TMI 1487X X X X Extracts X X X X X X X X Extracts X X X X ..... for the Respondent. ORDER During the verification of the records of the assessee, it was found that there was difference between the amount of Cenvat credit details shown in the return filed by the assessee with the department and the Cenvat credit register maintained by the assessee. The difference was found to Rs. 3, 49,589/-. Initially the appellant contested the stand taken by the Revenue t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... msp;I have heard both the sides for considerable time. I find that the appellants claimed that the Cenvat credit ledger was generated by SAP system and there was another ledger maintained by them based on which credit was taken. This submission which formed part of reply to SCN had not been effectively investigated and verified and conclusion reached. In any case the Commissioner (Appeals) himself ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... find that apparently there was mistake in data entry and errors occurred. The appellant as submitted seems to have paid the same amount twice. Having regard to all the circumstances discussed above, even if the credit had been taken wrongly, apparently it was because of some errors in data entry and not with an intention. That being the position, penalty imposed under Section 11AC cannot be susta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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