https://www.taxtmi.com/caselaws?id=206242 The Tribunal set aside the penalty imposed under Section 11AC of the Central Excise Act on the Appellants for availing Cenvat credit on rejected inputs. It was found that there was no evidence indicating an intention to evade duty, as the Appellants had followed internal control processes to identify unusable inputs. The delay in reversing the credit was deemed part of standard organizational procedures rather than evasion intent. The Commissioner (Appeal) was found to have erred in not appreciating these facts and laws, resulting in the appeal being allowed with any consequential reliefs. en-us Thu, 24 Mar 2011 00:00:00 +0530 Fri, 18 Jan 2013 18:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206242 The Tribunal set aside the penalty imposed under Section 11AC of the Central Excise Act on the Appellants for availing Cenvat credit on rejected inputs. It was found that there was no evidence indicating an intention to evade duty, as the Appellants had followed internal control processes to identify unusable inputs. The delay in reversing the credit was deemed part of standard organizational procedures rather than evasion intent. The Commissioner (Appeal) was found to have erred in not appreciating these facts and laws, resulting in the appeal being allowed with any consequential reliefs. Case-Laws Central Excise Thu, 24 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206242