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2018 (3) TMI 1608 - AT - Central ExciseCENVAT Credit - reversal of credit on inputs cleared as such - demand of duty with interest and penalty - Held that:- On perusal of the copy of ER-1 returns furnished along with the appeal records, it is seen that the appellant has disclosed the entire details of inputs cleared as such - As the ER-I returns clearly show the details of inputs cleared as such, the appellant cannot be saddled with suppression of facts with intent to evade payment of duty. The allegation of double credit availed is explained by the appellant that it was due to an inadvertent mistake. The impugned order is modified to the extent of setting aside the penalty alone without disturbing the confirmation of duty or the interest thereon - appeal allowed in part.
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