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2017 (4) TMI 271 - AT - Central ExciseImposition of penalty u/r 25 of CER, 2002 - the appellants have issued invoice without accompanied the goods - Held that: - to impose penalty u/r 25, the goods are required to be held liable for confiscation. Admittedly, in the impugned order the goods were not held to be liable for confiscation - penalty u/r 25 can be imposed if ingredients of section 11AC of the Act has been complied with. Admittedly, in the impugned order the adjudicating authority itself has held that the cenvat credit was availed wrongly. If the credit is availed wrongly, therefore, mala-fide intents of assessee are missing. As the mala-fide intent is missing, the provisions of section 11AC of the Act are not attracted. Consequently, the provisions of Rules 25 of the CER, 2002 are not invokable - penalty set aside - appeal allowed - decided in favor of assessee.
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