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2018 (3) TMI 610 - AT - Central ExciseReversal of CENVAT credit - capital goods were not received back by them within the period of 180 days - Held that: - the appellant is not contesting the demand of duty, interest and imposition of penalty. The demand of duty is of ₹ 2,59,050/- and as such I agree with the ld. Advocate that the interest payable by them would be on the said amount only. Similarly, for penalty amount, the same would be imposable equivalent to the duty confirmed against them which is again ₹ 2,59,050/- - appeal disposed off.
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