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2017 (3) TMI 167 - AT - Central ExciseImposition of penalty u/r 25(1)(a) of CER, 2002 - rule 8(3A) ibid - Held that: - Appellant has admitted to utilisation of CENVAT credit for discharge of duty liability during the period of withdrawal of privilege. As the debit was effected only on the normal date of payment that is an entitlement restricted to the withdrawn privilege, the appellant has cleared the goods without payment of duty which is an offence under CEA, 1944 warranting recovery of duty and imposition of penalty - appeal dismissed - decided against appellant.
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