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2012 (5) TMI 429 - AT - Central ExciseCENVAT credit - bogus invoices and passing CENVAT credit wrongly without physical movement of Cenvatable inputs to their customers – Held that:- goods have been received. The department could not produce any evidence that the goods have not been received. in the case of CCE v. HMM Ltd. (1995 (1) TMI 70 (SC)) held that penalty is not imposable unless the department is able to sustain its demand show-cause notice which was under challenge on the ground of limitation. Revenue's appeal is dismissed
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