2006 (11) TMI 441

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..... ate Limited, Hubli against Order-In-Original No. 23/2006, dated 24-7-2006 passed by the Assistant Commissioner of Central Excise, Hubli Division. 2. Appellants are registered unit engaged in manufacture of Biscuits and are availing the benefit of Cenvat credit. The appellants had availed 100% of Cenvat credit in respect of Capital goods received into their factory in the same financial year. On .....

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..... Show Cause Notice. The adjudicating authority in gross neglect of Section 11A(2B) has imposed high penalty. The error of Rs. 7,082/- in Cenvat Account was due to human mistake which was promptly corrected and also paid with interest. There was no justification to impose penalty as there was no mens rea. The appellant requested to set aside the penalty imposed. 4. Shri. S.S. Pattanshetti, Excise .....

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