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2017 (7) TMI 382 - AT - Central ExciseInput - appellant have cleared the input as such on payment of duty which was short as compared to CENVAT credit availed thereon - Held that: - it was a case where the interest was demanded under Rule 14 which prescribed demand of interest in case of wrong credit taken or utilized wrongly whereas in the present case the demand was confirmed u/s 11A. Interest u/s 11AB - Held that: - Once the demand of short payment of duty confirmed u/s 11A, interest u/s 11AB will inevitable get invoked therefore, the demand of interest is sustainable. Penalty - Held that: - demand is within the normal period and there is no intention of evasion of duty therefore penalty u/s 11 AC is not proper - penalty imposed under Section 11AC set aside. Appeal allowed - decided partly in favor of appellant.
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