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2018 (1) TMI 1269 - HC - Central ExcisePenalty - suppression of facts - Rule 15(2) of the Cenvat Credit Rules, 2004 - Held that: - Once the finding was that the short payment was for reasons of fraud, collusion or any mis-statement or suppression of facts particularly suppression which is apparent in this case then the Tribunal did not allow the appellant to canvass an argument that Rule 15(2) of the CCR 2004 is inapplicable. We see no perversity or error of law apparent on the face of the record in the reasoning of the Tribunal - imposition of equivalent or commensurate penalty cannot be said to be illegal or perverse - appeal dismissed.
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