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2017 (11) TMI 137 - AT - Central ExciseCENVAT credit - Commissioner (Appeals) observed that the assessee had paid the required demand alongwith interest and reduced penalty within the stipulated time. The Commissioner (Appeals) set aside the penalty on the ground that the assessee had not willfully made any mis-statement or suppressed facts or violated any provision of the Act or Rules with on intent to evade payment of duty - Held that: - I do not find any material to establish malafide intent on the part of the respondent - order of the Commissioner (Appeals) upheld - appeal dismissed - decided against Revenue.
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