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2012 (12) TMI 931 - AT - Central ExciseRecovery of excess credit taken - Interest - - Held that:- that this is a case of mistake rather than any action with intention to evade payment of duty especially in view of the fact that the credit taken was not utilized. Further I notice that the majority of instances happened in one month that is March 2009 when as per pleading they had some change in the staff. Therefore, I accept the pleading of the appellant for waiver of penalty - Decided in favour of assessee.
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