TaxTMI 
TaxTMI 
2012 (10) TMI 931
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....ad taken CENVAT credit twice on the same invoice (No.17317 dt. 29/7/2007 issued by the West Coast Paper Mills Ltd.) in respect of certain quantities of paper (input) mentioned therein. The auditors of the Department visited their factory on 30th and 31st January 2008 and noticed this illegality among other things. On the basis of the audit objections, the Department issued a show-cause notice dt. ....
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....did not go down well with the original authority with the result that a penalty equal to the CENVAT credit in question came to be imposed on the party. However, this penalty was reduced by the first appellate authority on an appeal filed by the party. The present appeal of the Department is directed against this reduction of penalty. The appellant wants the penalty to be restored to a level equal ....
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....t of 25% as penalty within 30 days from the said date was disputed by the Commissioner (Appeals) but yet, regardless of the provisions of Section 11AC of the Central Excise Act, the appellate authority chose to tinker with the quantum of penalty. 3. If it is true that the respondent did pay 25% of duty as penalty within 30 days from the date of receipt of the Order-in-Original, there is no ques....