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2016 (12) TMI 1177 - AT - Central ExciseImposition of penalty u/r 13(2) of Central Excise Rules, 2002 - the appellant took credit in their books i.e. Cenvat Register, which was earlier debited by way of pre-deposit during the pendency of appeal - whether the appellant was not entitled to take suo-moto credit in absence of any provision under Central Excise Law permitting suo-moto credit? - Held that: - there is no element of suppression or fraud in taking of credit of pre-deposit which was paid by way of debit in the Cenvat Account, pending disposal of the appeal. Under the facts and circumstances there has been no violation of any Act or Provisions of the Rules. We find the penalty imposed is not sustainable. Accordingly, we set aside the impugned order and allow the appeal - decided in favor of appellant-assessee.
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