https://www.taxtmi.com/caselaws?id=351690 The Tribunal upheld the penalty imposed on the appellant under Section 11AC of the Central Excise Act, 1944, and Rule 15(2) of CENVAT Credit Rules, 2004, for availing ineligible CENVAT credit twice on the same documents. Despite the appellant's claim of clerical error and lack of intention, the Tribunal found the excess credit availed to be deliberate, emphasizing the seriousness of the offense. The appeal was dismissed, and the penalty equal to the irregular credit availed was upheld, citing the lack of valid explanations and previous case law distinctions. en-us Fri, 10 Nov 2017 00:00:00 +0530 Thu, 30 Nov 2017 07:58:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351690 The Tribunal upheld the penalty imposed on the appellant under Section 11AC of the Central Excise Act, 1944, and Rule 15(2) of CENVAT Credit Rules, 2004, for availing ineligible CENVAT credit twice on the same documents. Despite the appellant's claim of clerical error and lack of intention, the Tribunal found the excess credit availed to be deliberate, emphasizing the seriousness of the offense. The appeal was dismissed, and the penalty equal to the irregular credit availed was upheld, citing the lack of valid explanations and previous case law distinctions. Case-Laws Central Excise Fri, 10 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351690