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2012 (12) TMI 928 - AT - Central ExcisePenalty - wrong availment of credit - whether these appellants are liable to pay penalty of Rupees one lakh each confirmed against them in the two Orders-in-Appeal - Held that:- no detailed investigation has been conducted as to which goods were sent with invoices to receiving unit via. Dealer. of course it can be argued that this is not necessary, but it would have made offence case against appellants stronger. In any case, taking into account the fact that the recipients have paid the cenvat credit wrongly availed with interest, I find it fair to take a lenient view as submitted by the ld. Counsel. Accordingly penalty is reduced to Rs.15,000/- from Rs.1 lakh on each of the appellants in each appeal - Decided partly in favour of assessee.
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