https://www.taxtmi.com/caselaws?id=108484 The Tribunal set aside the penalty imposed on the appellants for wrong availment of Cenvat credit, ruling that the inadvertent error did not demonstrate an intention to evade duty, especially as the duty was paid before the show cause notice. The Tribunal found the mandatory penalty under Section 11AC unwarranted, aligning with previous tribunal decisions. The appeal was allowed in favor of the appellants. en-us Wed, 30 Apr 2003 00:00:00 +0530 Sat, 31 Mar 2012 18:03:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108484 The Tribunal set aside the penalty imposed on the appellants for wrong availment of Cenvat credit, ruling that the inadvertent error did not demonstrate an intention to evade duty, especially as the duty was paid before the show cause notice. The Tribunal found the mandatory penalty under Section 11AC unwarranted, aligning with previous tribunal decisions. The appeal was allowed in favor of the appellants. Case-Laws Central Excise Wed, 30 Apr 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108484