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2017 (10) TMI 961 - AT - Central ExcisePenalty u/s 11AC - the appellant availed CENVAT credit in June 2007 in respect of input service which was received before 10.09.2004 when the Cenvat Credit Rules, 2004 was not in existence - credit was already reversed - Held that: - Considering the fact that the appellant is Govt. of India undertakeing and there cannot be any malafide intention, the appellant made out a strong case for waiver of penalty - penalty set aside - demand of credit with interest upheld - appeal allowed in part.
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