Central excise

BIKASH AGARWAL (ASSISTANT CS) (89 Points)

19 September 2013  

We are manufacturing plastic container. While our excise audit for the period 2010 to 2012 our audit team raised some objection regading wrong availement of credit on input service and custom duty on imports. We had paid all the duty along with interest before issuance of show cause notice. But department issue show cause for penalty stating that it is a bonafide mistake and wrong avaliment of credit was the intention of the assessee. If audit wing does not find out the fact, the fact will remain supressed. So the dept confirmed order.

KIndly provide me some case laws in this matter so that penalty can be avoided