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2010 (8) TMI 733 - AT - Service TaxWaiver of penalty - appellants had availed CENVAT credit in respect of GTA and legal and professional charges - duty along with the interest has been paid by the appellants without any protest during the course of investigation and same has not been challenged - appellants submitted that the provisions of Central Excise Act, 1944 are not invocable in this case as CENVAT credit has been taken against input service and Section 83 of the Finance Act deals with the same. The appellants are also submitted that if at all it is applicable of the provision of Section 11A(2B) of Central Excise Act, when they have paid the duty liability of their own only on the basis of duty ascertained by a Central Excise officer and on such amount no penalty is leviable – Held that:- penalty waived as the appellant is paid the duty of their own and they have not challenged the same. The waiver of penalty will not affect the duty demand in the facts and circumstances of this case, appeal is disposed of.
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