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2018 (8) TMI 1449 - AT - Central ExcisePenalty u/s 11A(1)(c) of Central Excise Act, 1944 - reversal of wrongly availed CENVAT Credit - Held that:- The appellants has reversed the amount before the issuance of SCN and therefore, the Department should not have issued the SCN itself - reliance placed in the case of RADIALL INDIA PVT LTD VERSUS COMMISSIONER OF CENTRAL EXCISE, SERVICE TAX AND CUSTOMS, BANGALORE [2017 (6) TMI 201 - CESTAT BANGALORE], where it was held that the appellant reversed the CENVAT credit on being pointed out by the audit party along with interest and also informed the department about the same before the issue of SCN. In such a situation, as per Sub-section (2B) of Section 11A, the adjudicating authority should not have issued the SCN - appeal allowed - decided in favor of appellant.
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