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2013 (2) TMI 214 - CESTAT, NEW DELHIStay Petition - Utilization of CENVAT credit without having balance – Penalty - Section 80 of the Finance Act, 1994 – Held that:- Conduct of the appellant does not reflect to be fair when public money was enjoyed without credit being available on record therefore penalty shall be levied. Penalty is reduced to 25% of tax element which shall be payable within 30 days. Stay denied
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