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2014 (2) TMI 353 - AT - Central ExciseDenial of input service credit - Outward courier charges and interior decoration - Imposition of penalty under Section 11AC - Excess availment of abatement as per the Notification 14/2008-CE (NT) dated 01.03.2008 - Eligibility of benefit under Rule 2 (l) of CCR read with Section 11AC of Central Excise Act, 1944 - Held that:- show-cause notice alleged against the appellant that they have availed the abatement wrongly. The word wrongly means that there was no deliberate Act by the appellant. The appellant is not contesting duty liability which has been confirmed by invoking extended period of limitation - appellant is entitled to not to impose penalty in the absence of any fraud, collusion or any willful mis-statement or suppression of facts, or contravention of any of the provisions of this Act or of the rules made thereunder with intent to evade payment of duty. Therefore, in the absence of clear-cut violation of the provisions of Section 11AC of the Act, penalty on the appellant is not imposable. Commissioner (Appeals) in his order herself has incorporated that the services has been availed by the appellant in regard to their office at Wagle Estate where the factory of the appellant is located - Decided in favour of assessee.
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