2018 (11) TMI 1288

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....jay Deshmukh for the respondent P.C. 1. This appeal under Section 35G of the Central Excise Act, 1944 (the Act) challenges the order dated 24th November, 2017 passed by the Customs, Excise and Service Tax Appellate Tribunal (the Tribunal). 2. The appellant has urged the following questions of law for our consideration : "(i) Whether the Tribunal was correct in upholding imposition of p....

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.... This after not accepting the appellant's case that the mistake in taking excess credit in respect of 42 invoices was an inadvertent error. The impugned order of the Tribunal records that a mistake in a couple of invoices can be indicative of an inadvertent error, but not where such large number of invoices are involved. In the aforesaid circumstances, the impugned order indicates that even wh....

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....have come to a finding of fact that the error claimed to be an inadvertent error on the part of the appellant is actually not so. This finding of fact cannot be said to be a perverse. Moreover, the contention on behalf of the appellant that Section 11A(1) (b) of the Act would be applicable in the facts of this case, is not acceptable for the reason that Section 11A(1)(b) of the Act would not apply....