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2017 (6) TMI 1195 - CESTAT, ALLAHABADPenalty - Disallowance of already debited Cenvat Credit - Held that: - the debit entry of an irregular Cenvat credit will nullify the credit taken in the Cenvat account - Since the appellant has debited all the entries of Cenvat credit objected by Revenue alongwith interest there was no need for issue of present SCN - Since SCN was not to be issued, the question of imposition of penalty does not arise - appeal allowed in part.
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