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2018 (12) TMI 921 - AT - Central Excise100% EOU - Irregular CENVAT Credit - it was alleged that appellant had availed excess credit of ₹ 3,123/0 compared to Annexure-10 Registry, utilized an amount of ₹ 11,088/- without availability of credit - Held that:- The appellant is a 100% EOU and as and when the audit pointed out the irregular availment of credit, the appellant reversed the same along with interest and also paid 25% of the penalty as directed by the original authority. The department has not brought any evidence on record to show that the appellant have suppressed the material fact with intent to evade payment of duty. As and when it was brought to their notice, they reversed the same. The impugned order imposing the penalties is not sustainable and the same is set aside - appeal allowed - decided in favor of appellant.
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