2006 (11) TMI 441

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.... Consultant, for the Appellant. [Order]. - This appeal has been filed by M/s. Elveety Industries Private Limited, Hubli against Order-In-Original No. 23/2006, dated 24-7-2006 passed by the Assistant Commissioner of Central Excise, Hubli Division. 2. Appellants are registered unit engaged in manufacture of Biscuits and are availing the benefit of Cenvat credit. The appellants had avai....

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.... alia on the following grounds. 3. The Cenvat amount involved was reversed almost three months before issue of Show Cause Notice. The adjudicating authority in gross neglect of Section 11A(2B) has imposed high penalty. The error of Rs. 7,082/- in Cenvat Account was due to human mistake which was promptly corrected and also paid with interest. There was no justification to impose penalty as....