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TMI Blog2015 (3) TMI 526X X X X Extracts X X X X X X X X Extracts X X X X ..... - Held that:- As regards the issue relating to availment of CENVAT credit, the entire amount has been paid with interest. The learned counsel submits that the credit was availed twice and was a clerical mistake and the only ground for imposition of penalty by the learned Commissioner is the observation that appellant has not provided proof of deposit of CENVAT credit with interest. He submits tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rs remanded back - Decided in favour of assessee. - ST/Stay/21891/2014, ST/21701/2014-SM - - - Dated:- 24-12-2014 - B. S. V. Murthy,J. For the Appellant : Mr S Sivakumar, Adv. For the Respondent : Mr S Teli, Dy Commissioner (AR) ORDER Per: B S V Murthy: During the course of audit of the appellant's records, the following observations were made: - Appellants a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to verification of original documents and therefore he is not in appeal against this decision. 3.2 As regards the second issue relating to availment of CENVAT credit, the entire amount has been paid with interest. The learned counsel submits that the credit was availed twice and was a clerical mistake and the only ground for imposition of penalty by the learned Commissioner is the observation t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (273) E.L.T. 370 (Chhasttisgarh-HC) and Steelco Gujarat Ltd.: 2010 (255) E.L.T. 518 (Guj.-HC) . I find that in both the cases relied upon by the learned counsel, credit was allowed on the ground that the documents had been attested by the Central Excise officers and in this case, this is not the situation. Nevertheless, the learned counsel submits that they are still making efforts to trace the o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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