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2015 (8) TMI 439 - SC - Central ExciseValidity of High Court's order - Penalty u/s 11AC - CIT confirmed duty - Tribunal deleted duty and penalty - Whether Customs Excise & Service Tax Appellate Tribunal committed an error in fact and in law in reversing the order of CIT(Appeals) confirming the demand for wrongfully availed Cenvat credit on the ground that the issue is revenue neutral - Held that:- High Court [2014 (7) TMI 780 - GUJARAT HIGH COURT] has accepted one substantial question of law out of two substantial questions of law as proposed by the revenue. - second substantial question of law, as proposed by the revenue, deserves to be framed and, accordingly, the finding recorded by the High Court is set aside and it is directed that the second question of law shall form a part of the order dated 1 st May, 2013, and be dealt with accordingly. - Decided in favour of Revenue.
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