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2014 (12) TMI 580 - AT - Central ExciseCENVAT credit - penalty under Section 11AC - Held that:- As the facts of this case are similar to the facts of the case of Solar Chemferts (2011 (6) TMI 640 - CESTAT, MUMBAI), therefore, I hold that penalty under Rule 25 & 26 or under Section 11AC of the Act is not imposable on the respondent, but penalty under Rule 27 is attracted. Therefore, penalty of ₹ 5000/- under Rule 27 of the Central Excise Rules, 2002 is confirmed against the respondent, which shall be paid within 30 days of the communication of this order - Decided partly in favour of Revenue.
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