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2019 (10) TMI 14 - AT - Central ExciseImposition of penalty - CENVAT Credit - input services - appellant has availed irregular CENVAT credit on certain input service bills - period April 2013 to July 2013 and in September 2013 - denial on account of nexus - HELD THAT:- In the case of COMMR. OF C. EX., BANGALORE-I VERSUS GENEVA FINE PUNCH ENCLOSURES LTD. [2011 (1) TMI 746 - KARNATAKA HIGH COURT], the Hon’ble High Court of Karnataka has held that Tribunal in the instant case on a careful consideration of the material on record has held firstly that there is no determination of duty. Secondly, the aforesaid requirement i.e., the cause of evasion of duty is not mentioned in the show cause notice. Further that the entire duty and interest was paid voluntarily on being pointed out. It held that no case for imposing the penalty is made out. The impugned order imposing the penalty is not sustainable in law - penalty set aside - appeal allowed - decided in favor of appellant.
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