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TMI Blog2018 (1) TMI 351X X X X Extracts X X X X X X X X Extracts X X X X ..... respect of value instead of duty or wrong figures of duty was shown as credit in their Cenvat account. Such mistake can occur only in respect of one or two invoices - in the instant case, mistake has occurred in 42 invoices, this clearly shows gross negligence of the appellant therefore it cannot be said that there is no malafide intention on the part of the appellant merely by making payment al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the appellant submits that as regard the wrong availment of credit appellant has not disputed wrong availement of credit due to inadvertent mistake and when it was pointed out appellant admittedly paid entire amount alongwith interest before issuance of show cause notice therefore case is covered by Section 11A(1)(b)(ii) of Central Excise Act, according to which show cause notice was not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s occurred in 42 invoices, this clearly shows gross negligence of the appellant therefore it cannot be said that there is no malafide intention on the part of the appellant merely by making payment alongwith interest before issuance of show cause notice appellant cannot be absolved from penalty. The adjudicating authority as regards the time bar given following findings. 8. On perusing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ubsequently they also paid interest 18 % amounting to ₹ 84,403/-on the aforementioned amount vide CAN 05100042012201300029 on 20-12-2013 Challan No. 00029 cftd, 20.12.2013 on being pointed out by the audit party. From the above findings, I observed that the department was not in a position to know about wrong availment of credit therefore repeated mistake in taking wrong credit is am ..... X X X X Extracts X X X X X X X X Extracts X X X X
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