https://www.taxtmi.com/caselaws?id=353615 The Tribunal upheld the impugned order, dismissing the appeal and confirming the penalty under Section 11AC for the appellant's repeated wrong availment of credit on 42 invoices, indicating gross negligence and malafide intention. Despite the appellant's payment and interest before the show cause notice, the Tribunal found the actions demonstrated intentional misconduct, leading to the appellant's liability for the penalty. The adjudicating authority's findings of excess Cenvat credit and acknowledgment of mistake supported the decision. The judgment was rendered on 24/11/2017. en-us Fri, 24 Nov 2017 00:00:00 +0530 Tue, 09 Jan 2018 08:15:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353615 The Tribunal upheld the impugned order, dismissing the appeal and confirming the penalty under Section 11AC for the appellant's repeated wrong availment of credit on 42 invoices, indicating gross negligence and malafide intention. Despite the appellant's payment and interest before the show cause notice, the Tribunal found the actions demonstrated intentional misconduct, leading to the appellant's liability for the penalty. The adjudicating authority's findings of excess Cenvat credit and acknowledgment of mistake supported the decision. The judgment was rendered on 24/11/2017. Case-Laws Central Excise Fri, 24 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353615