No Penalty for mere wrong apportionment of CENVAT Credit between 2 Units

Synthokem Labs Pvt Limited Vs Commissioner of Central Tax (CESTAT Hyderabad) The only issue remains now is as to whether the case in hand was merely a case of wrong apportionment of credit between the appellants both units, a bonafide clerical error or it was a case of intentional malafide intention to evade payment of duty. Though the amount was not proportionately bifurcated between both the units of the appellants but simultaneously it is an admitted fact that the amount of Rs. 2,54,199/- was not further distributed to the second unit of the appellant despite being claimed by the first unit...