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2015 (4) TMI 1079 - AT - Central ExcisePenalty imposed - whether M/s. Satya Metal, Jammu has passed inadmissible Cenvat Credit or not is in dispute? - Held that:- When the issue of M/s. Satya Metal has passed inadmissible Cenvat Credit to the respondent is in dispute. Therefore, no penalty was required to be imposed by the Adjudicating Authority itself and show cause notice could have been kept in abeyance. But in over enthusiasm penalty has been imposed on the respondent by the Adjudicating Authority which has been considered by the Ld. Commissioner (A) in the impugned order and same has been set aside and now again in over enthusiasm that order has been challenged before me before attaining finality the issue of inadmissible credit passed by M/s. Satya Metal, Jammu. - Decided in favour of assessee
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