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2013 (4) TMI 46 - CESTAT, NEW DELHIPenalty - Wrong availment of Cenvat Credit - appellant immediately reversed the Cenvat credit to satisfy the point arise in audit. - Revenue impose penalty - Held that - There is no whisper about deliberate breach of law by the appellant which normally is consideration while invoking penalty provision. The appellant may not be denied the benefit of Section 80 of the Finance Act, accordingly penalty is waived out appeal is allowed.
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