https://www.taxtmi.com/caselaws?id=348422 Deliberate clearance of goods through duplicate invoices after crossing the exemption threshold justified confirmation of differential central excise duty, as the record showed intentional evasion rather than bona fide confusion. The authorities also rejected cenvat credit for the disputed clearances because no evidence established receipt of materials in the factory, and the penalty was sustained in the same factual setting. The appellate challenge therefore failed, and the impugned order remained undisturbed. en-us Wed, 28 Jun 2017 00:00:00 +0530 Fri, 22 Sep 2017 06:46:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348422 Deliberate clearance of goods through duplicate invoices after crossing the exemption threshold justified confirmation of differential central excise duty, as the record showed intentional evasion rather than bona fide confusion. The authorities also rejected cenvat credit for the disputed clearances because no evidence established receipt of materials in the factory, and the penalty was sustained in the same factual setting. The appellate challenge therefore failed, and the impugned order remained undisturbed. Case-Laws Central Excise Wed, 28 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348422