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2017 (3) TMI 1599 - HC - Central Excise
CENVAT credit - Rule 8(3A) of the Central Excise Rules, 2002 - penalty - Held that: - an order keeping in abeyance the judgment of a lower Court or authority does not deface the underlying basis of the judgment itself, i.e. its reasoning - the impugned order and reasoning of the CESTAT does not call for interference and the Court is not persuaded to take a view different - appeal dismissed.