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2017 (5) TMI 275 - AT - Central ExcisePenalty - CENVAT credit - duty paying invoices - appellant claims that there has been no deliberate attempt to claim ineligible credit and that the promptitude with which the said credits are reversed should have enabled the jurisdictional authorities to take recourse to section 11A(2B) of CEA, 1944 - Held that: - it cannot but be emphasised that the statute itself provides halting further proceedings when duty and interest has been paid forthwith and there is no sustainable evidence to invoke the ingredients necessary for imposition of penalty - the SCN, as well as the orders of the lower authorities, do not establish that the appellant had demonstrated deliberate intent in availing ineligible CENVAT credit - there was no reason to issue the show cause notice and, consequently, to impose penalty - appeal allowed - decided in favor of appellant.
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