TMI Blog2015 (10) TMI 1639X X X X Extracts X X X X X X X X Extracts X X X X ..... ectness 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llant has separate sections for handling Cenvat credit account and accounting matters, there was omission on the part of the section which was handling Cenvat credit availment. By mistake on the same copy credit was taken twice. This has happened because appellant received two copies of bills of entry and on both, credit was taken separately. The second item is a small amount of ₹ 8,000/- (R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot been used for the purpose for which they were received in the factory. It was submitted by the learned CA that the last demand should not have been confirmed since the appellant had reversed the entire amount of credit at the time of re-export. Nevertheless at this stage he does not want to dispute the same. 3. He submits that the appellant has not disputed the demand for Cenvat credit and t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4. Learned AR would submit that the details would show that the appellants have not created systems which will ensure that Cenvat credit is not wrongly utilized. He submits that this should not be taken with a lenient view. 5. I have considered the submissions. I find that when voluminous documents are handled, some mistakes do happen and since appellants have chosen to pay the entire amount of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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