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2017 (6) TMI 682 - HC - Central ExciseImposition of penalty - excess credit taken on capital goods - whether the Tribunal could have reversed its view, based on an application for rectification, moved by the Revenue, under Section 35 C (2) of the CE Act? - Held that: - Tribunal will have to rule on and have to come to a definitive conclusion, whether or not, the case falls in the realm of a mistake, as contended by the Assessee or is it a case of deliberate and conscious act of deception and/or wrong doing - appeal allowed by way of remand.
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