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2016 (4) TMI 235 - AT - Central ExciseImposition of penalty - Rule 15 (1) of CCR 2004 - Availed Cenvat credit on inputs and service tax paid on input service for the liability of excisable goods - Disallowance of Cenvat credit availed and duty demanded alongwith interest - Appellant submitted that keeping in view the smallness of the disputed duty amount, the penalty of ₹ 10,000/- is too harsh and there is no justification for the same - Held that:- since the dispute involves interpretation of legal provisions and the amount of duty sustained not being significant and in view of the submissions of the learned counsel that they are no more pressing against the demand and have also reversed the Cenvat credit availed, there is no justification for imposition of penalty. Accordingly, penalty under rule 15 (1) of CCR 2004 is set aside. - Decided in favour of appellant
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