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2018 (1) TMI 527 - AT - Central ExcisePenalty - Section 11AC of the Central Excise Act, 1944 read with Rule 15(2) of the Cenvat Credit Rules, 2004 - Held that: - from the facts of this case, when there was also always sufficient excess balance in the cenvat credit account of the respondent herein of the amounts which were found to be ineligible were reversed, there cannot be any mala fide intention attributable to the respondent for availment of cenvat credit twice or in one case, thrice - appeal dismissed - decided against Revenue.
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