2015 (3) TMI 526

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....issioner (AR)   ORDER Per: B S V Murthy: During the course of audit of the appellant's records, the following observations were made: - Appellants availed credit of Rs. 5,50,000/- based on the debit note dated 26.4.2007 issued by M/s. Imperial Alliance Finance Service, Mumbai, for arranging a loan. - The appellants availed CENVAT credit of Rs. 1,00,363/- twice on the Inv....

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....mits that the credit was availed twice and was a clerical mistake and the only ground for imposition of penalty by the learned Commissioner is the observation that appellant has not provided proof of deposit of CENVAT credit with interest. He submits that proof had been produced and is available. It can be said that prima facie appellant has made out a case for waiver in respect of this amount. ....

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....Central Excise officers and in this case, this is not the situation. Nevertheless, the learned counsel submits that they are still making efforts to trace the original documents and they may be able to find out if time is given and matter may be remanded to the original authority to show that appellants gets another opportunity to produce the documents. Learned AR has no objection. 3.4 As regar....