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2019 (1) TMI 701 - AT - Central ExcisePenalty - CENVAT Credit on removal of capital goods after use - Rule 3 (5A) of Cenvat Credit Rules - appellant’s contention that they were not aware of the legal position that they have to pay the duty at the time of clearance of the Cenvatable Capital Goods - duty paid with interest paid on being pointed out - Held that:- There is no dispute on the facts that admittedly the clearances of the transformer was by raising an invoice in which case, it cannot be said that there was any mala fide on the part of the assessee to suppress the fact of clearance of the transformer. Non-payment duty by itself cannot lead to ipso facto presence of any mala fide - Tribunal in the case of Commissioner of Central Excise & Customs, Aurangabad vs. Shrigonda Sahakari Sakhar Karkhana Ltd. [2014 (6) TMI 940 - CESTAT MUMBAI] in similar circumstances, set aside the penalty imposed upon the assessee. Penalty set aside - appeal allowed - decided in favor of appellant.
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