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2018 (8) TMI 468 - AT - Central ExciseCENVAT Credit - it was alleged that certain duty paying documents for input services had been raised on the Regional Sales Offices, instead of the Head Office of the company - Held that:- The CENVAT invoices should be verified and the matter should be decided accordingly. Penalty u/s 78 - Held that:- There is no material on record to establish fraud, collusion, willful misstatement or suppression of facts on the part of the appellant. Therefore, penalty under Section 78 of the Finance Act is unwarranted and is set aside. Appeal allowed by way of remand.
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