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2018 (5) TMI 1193 - AT - Central ExciseCENVAT credit - Supplies made to SEZ - Rule 3(5) of the CCR 2004 - Penalty - Held that: - as per Rule 3(5) of the CCR, 2004, which provides that when inputs are removed from factory, the manufacturer has to pay an amount equal to credit availed whereas in the present case, the appellant has availed credit of ₹ 8,15,185/- but has paid the duty of ₹ 6,10,728/-. Therefore the appellant is liable to pay the differential amount of ₹ 2,04,457/- short paid along with interest - for violation of the Rule, the appellant is liable to pay a penalty of ₹ 5000/- under Rule 15 - appeal allowed in part.
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