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2017 (5) TMI 1246 - AT - Central ExciseReversal of CENVAT credit - clearance to 100% EOU - case of appellant is that they had no intention to evade payment of duty and wherever there is a short payment, it was on account of mere confusion in the law - Held that: - the appellant has tried to justify the irregularities which has been pointed out by the Revenue but the said justifications have not been properly considered by the Revenue while confirming the demand - this case needs to be remanded back to the original authority with a direction to consider the reasons given by the appellant for the discrepancies observed by the Revenue during the course of audit - appeal allowed of remand.
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