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2013 (11) TMI 1031 - HC - Central ExciseOrder of Penalty set aside u/s 11AC the Central Excise Act, 1944 r.w Rule 15 of the Cenvat Credit Rules, 2004 – Held that:- As per the Circular dated 07.08.2011 issued by Department, the appeal ought not to have been preferred by the department, as the amount involved is less than ₹ 10 Lakhs, unless the issue involved is recurring and/or it raises a pure substantial question of law - CESTAT has quashed the order of penalty on the ground that there will be a revenue neutrality and there was no loss to the department - the penalty under section 11AC of the Central Excise Act, 1944 has been quashed and set aside, Thus, the Tribunal has not committed any error and/or illegality - no substantial question of law has arisen – Decided against the revenue.
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