2018 (1) TMI 1269

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.... for Appellant Mr. M. Dwivedi for Respondent ORDER P. C. 1] By the oder under appeal dated 17th March 2016 the imposition of the penalty on the appellant assessee is upheld. 2] The concurrent findings are rendered so as to justify imposition of penalty. Despite the Cenvat Credit Rules 2004 being clear, the assessee before us had indulged in acts which could not be termed as inadvert....

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....e invoice and the invoice contains the column where the duty reversed is to be mentioned. It is not something which can slip out of mind inadvertently. That is why the explanation that the other unit to which material was transferred could not have benefited by taking the credit of the said duty was rejected. Once the finding was that the short payment was for reasons of fraud, collusion or any mi....