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2017 (4) TMI 1081 - AT - Central ExciseImposition of penalty - whether for violation of provision of Rules 3(5B) of the CCR, 2004. Whether penalty can be imposed u/r 15(1) read with Section 11AC of the Act or not? - Held that: - the provision of Rules, 3(5B) and Rule 6(3) (b) of the Cenvat Credit Rules are similar - penalty is not imposable on the appellant - appeal allowed - decided in favor of appellant.
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