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2008 (3) TMI 586 - AT - Central ExciseExtract: .......r with intent to evade payment of duty and therefore, Section 11AC of the Act cannot be invoked. Accordingly, penalty imposed under Rule 13 of Cenvat Credit Rules, 2002, Rule 25 of Central Excise Rules read with Section 11AC of the Act, is set aside. The Appeal is allowed with consequential relief. (Order dictated and pronounced in the open Court).
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