https://www.taxtmi.com/caselaws?id=172111 The Tribunal set aside the penalty imposed under Section 11AC of the Central Excise Act, 1944, due to the absence of evidence indicating an intention to evade duty payment. The discrepancies in Cenvat credit details, resulting from errors in data entry, led to unintentional irregular credit availed by the appellant. Despite contravention of Cenvat Credit Rules, the Tribunal concluded that the penalty was unsustainable as there was no deliberate wrongdoing. The appeal was allowed, overturning the penalty imposition. en-us Wed, 04 Dec 2013 00:00:00 +0530 Fri, 28 Dec 2018 17:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=172111 The Tribunal set aside the penalty imposed under Section 11AC of the Central Excise Act, 1944, due to the absence of evidence indicating an intention to evade duty payment. The discrepancies in Cenvat credit details, resulting from errors in data entry, led to unintentional irregular credit availed by the appellant. Despite contravention of Cenvat Credit Rules, the Tribunal concluded that the penalty was unsustainable as there was no deliberate wrongdoing. The appeal was allowed, overturning the penalty imposition. Case-Laws Central Excise Wed, 04 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=172111