https://www.taxtmi.com/caselaws?id=78939 Penal restrictions withdrawing monthly duty payment and barring CENVAT credit can be imposed only when the manufacturer is prima facie shown to be knowingly involved in the specified offence under the notification. Mere technical or inadvertent short payment, without material showing conscious or deliberate intent to secure an unlawful benefit, is insufficient. Here, the assessee reversed the differential duty and interest immediately after detection and explained the error as arising from computer-generated invoices and a mistaken duty rate. On those facts, the restrictions were not sustainable and the impugned order was set aside. en-us Mon, 29 Mar 2010 00:00:00 +0530 Mon, 27 Dec 2010 15:38:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78939 Penal restrictions withdrawing monthly duty payment and barring CENVAT credit can be imposed only when the manufacturer is prima facie shown to be knowingly involved in the specified offence under the notification. Mere technical or inadvertent short payment, without material showing conscious or deliberate intent to secure an unlawful benefit, is insufficient. Here, the assessee reversed the differential duty and interest immediately after detection and explained the error as arising from computer-generated invoices and a mistaken duty rate. On those facts, the restrictions were not sustainable and the impugned order was set aside. Case-Laws Central Excise Mon, 29 Mar 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78939