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2002 (1) TMI 1005 - AT - Central ExciseExtract: .......have closed over the specific provisions of the statute. It is not the quantity of the amount that is important but the violation is the most important. They have reversed the wrongly availed credit on being pointed out. Hence, following the ratio of the Larger Bench decision in DCW Ltd., I remit the penalty. 3. emsp Appeal is disposed of as above.
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