https://www.taxtmi.com/caselaws?id=202633 The judge upheld the duty demand and interest but set aside the penalty imposed on the appellant for taking cenvat credit based on photocopies of bills of entry issued in the name of another company. The court accepted the appellant's explanation of mistakenly taking the credit due to lost original copies, finding no malafide intent. While acknowledging the inadmissibility of the credit, the judge deemed the penalty unjustified, leading to the penalty being overturned in the appeal. en-us Tue, 25 Jan 2011 00:00:00 +0530 Wed, 23 Mar 2011 17:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202633 The judge upheld the duty demand and interest but set aside the penalty imposed on the appellant for taking cenvat credit based on photocopies of bills of entry issued in the name of another company. The court accepted the appellant's explanation of mistakenly taking the credit due to lost original copies, finding no malafide intent. While acknowledging the inadmissibility of the credit, the judge deemed the penalty unjustified, leading to the penalty being overturned in the appeal. Case-Laws Central Excise Tue, 25 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202633