2012 (12) TMI 931

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....re the appellant had taken CENVAT credit twice based on same set of documents in respect of twenty (20 nos.) invoices - one in September, 2006, another in April, 2007 and remaining 18 of them in March, 2009. During audit such double credit against the same documents were detected and immediately they reversed the excess CENVAT credit taken. However, they did not pay the interest thereon. Revenue i....

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....ntion to evade payment of any excise duty. In fact, they had not utilized the credit taken inasmuch as during the relevant period they had CENVAT credit of more than Rs.90 lakhs in their credit account. Since the decisions of the Tribunal and various courts were to the effect that interest need not be paid unless wrong credit was utilized, they did not pay the interest initially. But since the dec....