https://www.taxtmi.com/caselaws?id=214046 The tribunal found that the appellant's excess availment of Cenvat credit from a 100% EOU was due to a bonafide mistake rather than intentional evasion. The appellant promptly rectified the error and cooperated with the department. Consequently, the penalty imposed under Section 11AC was deemed unnecessary and set aside, providing relief to the appellant. en-us Tue, 08 May 2012 00:00:00 +0530 Wed, 06 Jun 2012 14:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=214046 The tribunal found that the appellant's excess availment of Cenvat credit from a 100% EOU was due to a bonafide mistake rather than intentional evasion. The appellant promptly rectified the error and cooperated with the department. Consequently, the penalty imposed under Section 11AC was deemed unnecessary and set aside, providing relief to the appellant. Case-Laws Central Excise Tue, 08 May 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=214046