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2017 (9) TMI 1481 - AT - Central ExciseInput/input services used in manufacture of exempt goods - violation of Rule 6 (3) (i) of the Rules, 2004 - whether invocation of Rule 15 (2) of CCR, 2004 justified? - Held that: - there is no dispute that the appellant paid the amount alongwith interest which was appropriated by the Adjudicating Authority - there is no doubt that the appellant is required to fulfill the obligations under Rule 6 of the Rules, 2004, but it is required to establish the fraud, collusion, intention to evade payment of tax etc. in order to invoke penal provisions under Section 11AC of the Act, 1944 - there is no material on record of such ingredients as specified under Section 11AC of the Act, 1944 - appeal allowed - decided in favor of appellant.
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