https://www.taxtmi.com/caselaws?id=251950 The Tribunal upheld the imposition of penalty under Section 11AC of the Central Excise Act on the applicants for irregularly availing Cenvat credit twice on the same invoices. Despite the applicants' claim of voluntary payment upon self-detection, the Tribunal found their actions deliberate, citing the absence of 'Material Receipt No.' on the second credit entries. As a result, the Tribunal ruled that the applicants failed to establish a prima facie case for waiving the pre-deposit of the penalty and directed them to pay Rs. 5 lakhs within a specified timeframe. en-us Thu, 19 Jun 2014 00:00:00 +0530 Mon, 06 Oct 2014 09:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251950 The Tribunal upheld the imposition of penalty under Section 11AC of the Central Excise Act on the applicants for irregularly availing Cenvat credit twice on the same invoices. Despite the applicants' claim of voluntary payment upon self-detection, the Tribunal found their actions deliberate, citing the absence of 'Material Receipt No.' on the second credit entries. As a result, the Tribunal ruled that the applicants failed to establish a prima facie case for waiving the pre-deposit of the penalty and directed them to pay Rs. 5 lakhs within a specified timeframe. Case-Laws Central Excise Thu, 19 Jun 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251950