https://www.taxtmi.com/caselaws?id=266358 The tribunal set aside the mandatory penalty imposed on the appellant for taking double credit on the same document during 2005-2006 under Rule 15(2) of Cenvat Credit Rules, 2004 read with Section 11AC of Central Excise Act, 1944. Despite the confirmation of the demand and appropriation of amounts paid, the tribunal found no evidence of intent to evade duty, considering the prompt payment post-detection and the appellant's argument of unintentional mistakes due to manual record-keeping and document volume. As a result, the appeal was allowed in favor of the appellant. en-us Tue, 20 Jan 2015 00:00:00 +0530 Mon, 19 Oct 2015 20:36:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266358 The tribunal set aside the mandatory penalty imposed on the appellant for taking double credit on the same document during 2005-2006 under Rule 15(2) of Cenvat Credit Rules, 2004 read with Section 11AC of Central Excise Act, 1944. Despite the confirmation of the demand and appropriation of amounts paid, the tribunal found no evidence of intent to evade duty, considering the prompt payment post-detection and the appellant's argument of unintentional mistakes due to manual record-keeping and document volume. As a result, the appeal was allowed in favor of the appellant. Case-Laws Central Excise Tue, 20 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266358