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2016 (9) TMI 1053 - AT - Central ExciseImposition of penalty - inadmissible availment/utilization of Cenvat credit in the name of Baddi unit - documents issued by the head office and Baddi branch as distributor of services - Baddi was a tax free zone and therefore, goods manufactured by the assessee in their Baddi unit were exempted from payment of duty - appellant paid inadmissible credit voluntarily - Held that:- the assessee had deposited the amount only when based on specific information , the Department caught them. Had there being voluntary payment on the appellant's part, without any action on the part of the Department, they might have deposited the said amount earlier. It may mention that the assessee had already accepted their guilt by depositing the excise duty. The case is not fit for reduction of penalty to any extent. In the instant case, the ‘surrender’ is not voluntary and levy of penalty is justified as per the ratio laid down by Hon’ble Supreme Court in the case of UOI vs. Dharmendra Textile Processors [2008 (9) TMI 52 - SUPREME COURT]. - Decided against the appellant
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