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2011 (6) TMI 369 - CESTAT, CHENNAIPenalty under Rule 13 - Cenvat credit - Held that:- Penalty imposed under Section 11AC meets the ends of justice and there is no need to impose another penalty of Rs.40,000/- under Rule 13 of the CENVAT Credit Rules, 2002 - Accordingly, the appeal is partly allowed by setting aside the penalty amount imposed under Rule 13 - The said petition also stands disposed.
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