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2018 (4) TMI 654 - AT - Central ExcisePenalty u/r 15(2) of CCR 2004 read with Section 11AC of the CEA 1944 - wrong availment of CENVAT credit - Rule 6(3) (i) of the CCR 2004 - common input services - Held that: - reliance placed in the case of Commissioner of Central Excise, Ludhiana v. Sangrur Agro Ltd, [2010 (2) TMI 438 - PUNJAB & HARYANA HIGH COURT], where it was held that section 11AC of the Act would be applicable only if there is an attempt to evade duty. Case relates to reversal of amount under Rule 6(3)(b) of the cenvat Credit Rule 2004 thus section 11AC is not applicable - penalty set aside - appeal allowed.
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