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2022 (12) TMI 561 - AT - Central ExciseWaiver of penalty in excess of 25% - irregularity in availing Cenvat Credit - Passing of excessive cenvat credit by the supplier - Reversal of Cenvat Credit on Inputs removed as such - the appellant is not contesting the duty or interest confirmed by the authorities below. In fact, the appellant had paid the duty and the interest along with 25% of the penalty within 30 days from receipt of the Order in Original. HELD THAT:- it is clear that the appellant had paid duty along with interest and 25% of penalty on receipt of the Order in Original. The adjudicating authority has not given the option to pay 25% of the penalty in the order passed by him. - payment of 25% of the penalty amount paid by the appellant would suffice. The impugned order confirming the equal penalty is set aside without disturbing the confirmation of duty and interest. The appeal is partly allowed in above terms with consequential relief if any.
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