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2016 (11) TMI 1472 - CESTAT KOLKATACENVAT credit - duty paying invoices - credit disallowed on the ground that the appellant availed credit on the basis of photo copies of the two invoices as the original and duplicate copy of the invoices were lost - Held that: - on 08.08.2013, the appellants have debited an amount of ₹ 17,768/- and filed a copy of RG-23C for the month of August, 2013, which is not contested by the appellant - there are no element of suppression of facts, fraud, collusion, mis-statement or contravention of any of the provisions of Act or the Rules made therein with intent to evade payment of duty by the appellants - penalty set aside - demand of duty upheld - appeal allowed in part.
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