https://www.taxtmi.com/caselaws?id=257193 The appellant, a pharmaceutical manufacturer, inadvertently availed CENVAT Credit twice on the same Bill of Entry. Upon acknowledgment of the error, the excess credit was repaid with interest. The department issued a show-cause notice proposing a penalty under Rule 15(2) of Cenvat Credit Rules, 2004. The Tribunal ruled in favor of the appellant, citing timely payment of duty and interest before the notice was issued, entitling them to benefit under Section 11A(2B) of the Central Excise Act. The impugned order was set aside, and the appeal was allowed with consequential benefits. en-us Tue, 30 Sep 2014 00:00:00 +0530 Wed, 04 Mar 2015 05:57:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=257193 The appellant, a pharmaceutical manufacturer, inadvertently availed CENVAT Credit twice on the same Bill of Entry. Upon acknowledgment of the error, the excess credit was repaid with interest. The department issued a show-cause notice proposing a penalty under Rule 15(2) of Cenvat Credit Rules, 2004. The Tribunal ruled in favor of the appellant, citing timely payment of duty and interest before the notice was issued, entitling them to benefit under Section 11A(2B) of the Central Excise Act. The impugned order was set aside, and the appeal was allowed with consequential benefits. Case-Laws Central Excise Tue, 30 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=257193