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2017 (6) TMI 891 - AT - Central ExcisePenalty - irregular availment of CENVAT credit - case of appellant is that they are not laible to penalty as they have not utilized these credits and they have paid the amount as soon as the Department pointed out to them - Held that: - In pursuance of the direction of the Tribunal, the appellant paid the interest on 27.03.2012 - Since the appellants have paid the amount wrongly availed along with interest and the Revenue has not been able to bring any evidence on record to show that there was any intention on the part of the appellant to evade the demand of excise duty, therefore, there is no justification for imposing penalty and therefore the impugned order to the extent of imposing penalty is not sustainable in law - appeal allowed - decided in favor of appellant.
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