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2018 (1) TMI 641 - HC - Central ExciseCENVAT/MODVAT credit - penalty - Held that: - the order directing levy of penalty of ₹ 35,000/- under Rule 571(4) of the Central Excise Rules, is set aside and the matter is remanded to the third respondent for arriving at a correct value, as it is contended that cum-duty price ought to have been taken into consideration - appeal allowed by way of remand.
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