2015 (10) TMI 1633

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..... ow that there was no intention to evade duty. It cannot be said that appellant has suppressed the facts since the fact of availment of Cenvat credit invoice-wise and document-wise is not required to be provided. Therefore penalty could have been imposed by invoking Section 11AC of Central Excise Act, 1944 only if there was an intention to evade duty. Nowhere such evidence had been brought out. The .....

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..... nt was recorded from the Manager-Excise of the appellant who admitted that there were such instances and submitted that appellant is a large unit engaged in the manufacture of auto parts and what had happened was bona fide mistakes since record was maintained manually and a large number of documents had to be handled. He also submitted that appellant has a respectful track of compliance and has co .....

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..... nt-wise is not required to be provided. Therefore penalty could have been imposed by invoking Section 11AC of Central Excise Act, 1944 only if there was an intention to evade duty. Nowhere such evidence had been brought out. The statement of the Manager-Excise recorded immediately clearly reveals that what had happened was a bona fide mistake and happened because of large number of documents and m .....

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