https://www.taxtmi.com/caselaws?id=187677 The appeal was disposed of with the Tribunal setting aside the penalty imposed on the appellants for availing wrong CENVAT credit due to unintentional errors. The Tribunal extended the benefit of doubt considering the limited number of invoices involved over a 2-year period and the absence of mala fide intention by the appellants, who were a Public Sector Unit. The matter of interest on the excess credit amount was remanded to the adjudicating authority to verify the appellant's claim and decide based on a decision of the Hon'ble Karnataka High Court. en-us Tue, 26 Nov 2013 00:00:00 +0530 Wed, 02 Nov 2016 17:30:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=187677 The appeal was disposed of with the Tribunal setting aside the penalty imposed on the appellants for availing wrong CENVAT credit due to unintentional errors. The Tribunal extended the benefit of doubt considering the limited number of invoices involved over a 2-year period and the absence of mala fide intention by the appellants, who were a Public Sector Unit. The matter of interest on the excess credit amount was remanded to the adjudicating authority to verify the appellant's claim and decide based on a decision of the Hon'ble Karnataka High Court. Case-Laws Central Excise Tue, 26 Nov 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=187677