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2014 (2) TMI 350 - AT - Central ExcisePenalty u/s 11AC - Availment of 50% of CENVAT Credit of duty paid capital goods - Reversal of CENVAT Credit - Commissioner dropped penalty - Held that:- in the show-cause notice in para (iii) it has been recorded that the noticee had intentionally taken wrong credit of duty on capital goods and utilized the same for payment of Central Excise duty. They did not reverse the said credit on their own accord but only after being pointing out by the departmental officers and hence they appear liable for penal action. On perusal of the said allegation in the show-cause notice, the credit has been taken intentionally and wrongly. Both are contrary terms. If the credit is taken intentionally then it cannot be taken wrongly but if it is mentioned wrongly then it cannot be intentionally. When the show-cause notice alleges two contrary terms against the respondent in that situation, benefit of doubts goes in favour of the respondent. As show-cause notice has not alleged the respondent clearly therefore I uphold the impugned order wherein penalty has been dropped against the respondent - Decided against Revenue.
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