https://www.taxtmi.com/caselaws?id=360478 The appeal was made against the order-in-appeal regarding excess availment of CENVAT credit during June 2012 to May 2013. The interest liability was upheld as Education Cess/Secondary & Higher Education Cess were paid without the required credit in the account. However, the penalty imposition was set aside as the non-debiting in the basic excise duty account was deemed a human error without intent to evade duty, and the error was rectified promptly. Therefore, the penalty imposition under Rule 15(2) of the Cenvat Credit Rules, 2004 read with section 11AC of the Central Excise Act, 1944 was found inapplicable in this case. en-us Thu, 15 Mar 2018 00:00:00 +0530 Fri, 18 May 2018 06:34:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360478 The appeal was made against the order-in-appeal regarding excess availment of CENVAT credit during June 2012 to May 2013. The interest liability was upheld as Education Cess/Secondary & Higher Education Cess were paid without the required credit in the account. However, the penalty imposition was set aside as the non-debiting in the basic excise duty account was deemed a human error without intent to evade duty, and the error was rectified promptly. Therefore, the penalty imposition under Rule 15(2) of the Cenvat Credit Rules, 2004 read with section 11AC of the Central Excise Act, 1944 was found inapplicable in this case. Case-Laws Central Excise Thu, 15 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360478