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2019 (3) TMI 1366 - AT - Central ExciseDemand of interest and penalty - wrongly availed credit has been reversed - Held that:- Appellant have reversed the wrongly availed credit before its utilization - In such circumstances, following the decision in the case of M/s. Strategic Engineering (P) Ltd., [2014 (11) TMI 89 - MADRAS HIGH COURT] the demand of interest and the penalties imposed cannot sustain - appeal allowed - decided in favor of appellant.
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