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2016 (6) TMI 618 - CESTAT HYDERABADLevy of penalty - Cenvat Credit - duty paying documents - removal / transfer of capital goods to SSAs - Held that:- The appellant ought to have paid the duty or reversed the credit availed when the capital goods were transferred. The appellant has reversed the credit after passing of the order-in-original. The violation of provision of Rule 3(5) is explicit. - There is no ground for waiver of penalty - Decided against the assessee.
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