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2017 (12) TMI 1239 - AT - Central ExciseCENVAT credit - SAD @4% paid/reversed by M/s HSCIL and the credit was availed by the appellants - supplementary invoices - Sub-section (2B) of Section 11A of Central Excise Act, 1944 - Held that: - provisions of Sub-section (2B) of Section 11A of Central Excise Act, 1944 are applicable since the explanation 1 below the said Sub-section is not invokable in the present case for the reason that Revenue could not establish that there was intention to pay less amount as compared to required amount because the whole exercise was revenue neutral - also, the question of imposition of penalty on said alleged violation does not arise - appeal allowed - decided in favor of appellant.
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