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2010 (1) TMI 462 - CESTAT BANGALOREInterest and Penalty - show cause notice has been issued to the appellant for reversal of Cenvat credit on the internal audit party's observation and demand of the interest on the goods cleared to their sister concern. Irregular availment of Cenvat credit on written off capital goods or inputs received short. Held that - exact violation of Central Excise Rule, 2002 not pointed out and penalty under Rule 27 set aside.
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