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2016 (12) TMI 1621 - CESTAT KOLKATACENVAT credit - it was alleged that the final product manufactured by the respondent could not amount to manufacture in terms of Section 2 (f) of the CEA, 1944 - Held that: - There is an observation of the Adjudicating Authority on penalty that the respondent did not inform the department about the credit, but there is no malafide intention to evade the payment of Central Excise duty. The Commissioner (Appeals) rightly observed that the finding of the Adjudicating Authority is contradictory and therefore, such adjudication order has no effect in the eye of law - matter is remanded to the Adjudicating Authority to decide afresh - appeal allowed by way of remand.
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