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2018 (2) TMI 1552 - AT - Central ExcisePenalty u/r 15(2) of CCR 2004 - claim of appellant is that erroneous utilization of credit was inadvertent and without deliberate motive which would foreclose the invoking of extended period of limitation for recovery - Held that: - No evidence has been placed on record by the appellant that the ingredients for invoking of section 11AC were not in existence - the lower authorities had no option but to impose a penalty as a direct consequence of duty - appeal dismissed - decided against appellant.
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