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2017 (3) TMI 1214 - AT - Central ExciseImposition of penalty u/r 25 - CENVAT credit - the case of the appellant is that the goods have not been confiscated and therefore the penalty cannot be imposed u/r 25 of CER, 2002 - Held that: - M/s. Aster Pvt. Ltd., has accepted the liability whereby it stands established that they have availed wrong credit on the goods supplied by appellant. Even though the goods are not confiscated there is clear contravention of the provisions of the Rules/Notifications as provided under Sub-Clause (d) of Rule 25 of CER, 2002. Therefore, the penalty imposed is just and proper - Appeal dismissed - decided against appellant.
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