2010 (8) TMI 556

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....ot reversed the credit taken on such inputs. As soon as the omission was pointed out, Shri Ajay Patel, Authorised Signatory admitted the lapse and reversed the cenvat credit, Subsequently interest was also paid. Thereafter proceedings were initiated and penalty has been imposed on the first appellant equal to the cenvat credit wrongly taken and the penalty of Rs. 10,000/- has been imposed on the second appellant Shri Ajay Patel, the authorized signatory of the assessee. 2. Heard both the sides. The learned consultant submitted that the findings of the central excise officers during the visit was not actually correct on facts but in reality such inputs had been received back but no entry was made in the concerned registers. Even then....

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....arly as proved by the statements submitted by them before the Commissioner (Appeals). He submits that penalty has been sustained on the ground that the reconciliation statement was statement only before Commissioner (Appeals) and further in one example taken up by Commissioner, it was found that the date of the dispatch of the goods by the job worker on 26-6-07 and the date of receipt by the manufacturer happens to be same and this could not be so since the job worker was located in Chandigarh. He submits that the appellants had submitted the L.R. copy and had also submitted this omissions was also a clerical one since the concerned clerk while making the entry instead of entering the receipts had made the date of chalet as the date of rece....