https://www.taxtmi.com/caselaws?id=2957 The denial of Cenvat credit to the appellant based on a photocopy of the bill of entry for imported goods was upheld due to non-compliance with prescribed procedures. However, the penalty imposed under Section 11AC of the Central Excise Act, 1944, was set aside as there was no evidence of misstatement, suppression, fraud, or intention to evade duty payment. The appeal was partly allowed, affirming the denial of Cenvat credit but overturning the penalty due to the absence of necessary elements for its imposition. en-us Tue, 16 Oct 2007 00:00:00 +0530 Wed, 16 Apr 2008 11:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2957 The denial of Cenvat credit to the appellant based on a photocopy of the bill of entry for imported goods was upheld due to non-compliance with prescribed procedures. However, the penalty imposed under Section 11AC of the Central Excise Act, 1944, was set aside as there was no evidence of misstatement, suppression, fraud, or intention to evade duty payment. The appeal was partly allowed, affirming the denial of Cenvat credit but overturning the penalty due to the absence of necessary elements for its imposition. Case-Laws Central Excise Tue, 16 Oct 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2957