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2018 (8) TMI 1663 - AT - Central ExciseWaiver of penalty u/s 11AC of CEA 1944 - revenue neutral situation - clearances made to sister units - Held that:- Undisputedly, the clearances are made to the sister unit and the appellant would be eligible to avail the credit of the duty, if any, by paying them - the situation is revenue neutral one. There being no malafide intention to evade payment of duty, the Commissioner (Appeals) has rightly set aside the penalties imposed - appeal dismissed - decided against Revenue.
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