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TMI Blog2010 (1) TMI 483X X X X Extracts X X X X X X X X Extracts X X X X ..... credit in PLA utilized for duty payment rendering HR coil non-duty paid. Credit availment in PLA instead of Cenvat Credit account held as minor procedural mistake by Tribunal and duty demand and penalty was set aside. Held that - Views taken by Tribunal agreed with. Issue involving mere procedural defect and substantial question of law not arises. - 194 of 2010 - - - Dated:- 27-1-2010 - K.A. Pu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... instead of CENVAT Credit Account as mistake though the same was the breach of statutory provisions?. 2. Heard Mr. Varun K. Patel, learned Standing Counsel, appearing for the Revenue and perused the orders passed by the authorities below. 3. Mr. Patel submitted that during the period from February, 2005 to August, 2005, in a number of cases the CR coils made out of duty free HR coils, instead ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s is for home consumption, have remained duty unpaid. Mr. Patel further submitted that this cannot be said to be a procedural lapse. This is violation of mandatory provisions and, hence, order imposing penalty for violation of statutory provisions cannot be interfered with by the Tribunal. 4. We have considered the submission made by Mr. Patel and also perused the orders passed by the Commission ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mmissioner before the Tribunal, the Tribunal has observed that since the assessee has decided to clear the CR coils in the domestic market, it paid duty on HR coils used in the CR coils, but instead of taking credit in Cenvat Credit account, it took credit in PLA . There was no dispute about the fact that the respondent assessee was eligible for credit on duty paid on CR coils. That was the only m ..... X X X X Extracts X X X X X X X X Extracts X X X X
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