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2010 (10) TMI 210 - CESTAT, NEW DELHIPenalty - show cause notice issued stated that the appellants had utilized cenvat credit, towards the payment of duty, but such credit had been accumulated during the period subsequent to the period for which amount of duty was sought to be paid - neither of the authorities below have arrived at any finding regarding the factual aspect of the said allegation against the appellants - Materials on record do not appear to have been analysed to ascertain the veracity of the said allegation. Being so and in the absence of any adverse finding to the appellants, certainly lower appellate authority was not justified in imposing the penalty.
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