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2018 (3) TMI 1480 - AT - Central ExcisePenalty - Central Excise duty with interest paid before issuance of the SCN - CENVAT credit - deemed exports - fake invoices - Held that: - the issue involved was a bonafide issue of interpretation of provision of law - in respect of the clearances made to hotels, the issue involved interpretation of N/N. 34/2006 - it is not a case of any malafide on the part of the respondent, thus justifiably calling for any imposition of penalty - penalty rightly set aside - appeal dismissed - decided against Revenue.
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