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2010 (12) TMI 394 - AT - Service TaxCenvat Credit - Demand - Penalty - In view of no element of mens rea present in the present case and presence of the elements for penalty being sine qua non, this appellant should not suffer penalty as consequence under Section 76 and 78 of the Finance Act 1994 for no factual finding about contumacious conduct of the appellant to cause loss of Revenue - It is needless to mention that for the period of default, interest is to be payable by the appellant on the demand arose, consequent upon giving effect to the first appellate order - Both stay and appeal are disposed
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