2013 (9) TMI 502

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..... ances where the appellant has taken excess credit - Show Cause Notice dated 05.12.2007 there are four instances where the appellant availed credit - Appellant also utilized the credit - Repeated action of the appellant of taking credit on the value of goods and not of the duty paid on the goods, 62 times and also utilizing the excess credit for payment of duty - Deserves penalty under section 11AC .....

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..... received. The adjudicating authority confirmed the demand along with interest and also imposed penalty under section 11AC of the Central Excise Act. 4. The contention of the appellant is that it was a mistake on their excise clerk who had taken credit of the value of the goods in respect of the credit of duty paid and it is a bona fide mistake. In these circumstances, it cannot be said that the .....

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..... ayment of duty and in one such case such utilization is to the extent of Rs.18,874/-. In view of this the contention is that the appellant willfully intended to evade payment of duty and availed excess credit. 6. In reply the appellant contended that there are only four such instances where the excess credit was utilized and as the appellant had already paid duty along with interest, therefore, .....

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