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2017 (12) TMI 1300 - AT - Central ExciseCENVAT credit - outdoor catering service - stock transfer - presumptive levy of 8% on exempt goods - Held that: - allegation of mala fide on the part of the assessee in availing CENVAT credit to warrant invoking the ingredients of section 11AC is not tenable - imposition of penalty u/r 15(2) of CCR, 2004 is not appropriate - penalty set aside - appeal allowed in part.
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