2015 (10) TMI 1633

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....Appellant. Shri S. Teli, Deputy Commissioner (AR), for the Respondent. ORDER During the verification of records of the assessee by the officers of the Department, it was found that there was several instances during the year 2005 and 2006 wherein the appellants had taken credit twice on the same document. A statement was recorded from the Manager-Excise of the appellant who admitted that there ....

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....arge tax paying unit and what had happened was a bona fide mistake and the fact that appellant had paid the money immediately after detection would show that there was no intention to evade duty. It cannot be said that appellant has suppressed the facts since the fact of availment of Cenvat credit invoice-wise and document-wise is not required to be provided. Therefore penalty could have been impo....