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2018 (4) TMI 212 - AT - Central ExcisePenalty - CENVAT credit reversed before issuance of SCN - Held that: - the penalty in this case is not sustainable as the issue relates to interpretation of law and the appellant has not suppressed any material fact from the Department with intention to evade payment of duty and has shown the availment of credit in the relevant returns and CENVAT records maintained by them - penalty set aside - appeal allowed - decided in favor of appellant.
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