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2018 (6) TMI 979 - AT - Central ExciseWaiver of penalty u/s 11AC - application of wrong notification - Held that:- This is not a case where the appellant has cleared the goods clandestinely. However, they were clearing the goods on payment of duty applying the wrong notification at the same time they were availing the CENVAT credit. Therefore, the notification which they claimed was not admissible to them - there is no suppression on the part of the appellant. The ingredients for imposing penalty under Section 11AC was wrongly invoked - Section 11AC is not applicable hence the penalty imposed under Section 11AC is set aside - appeal allowed - decided in favor of appellant.
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