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2017 (12) TMI 592 - AT - Central ExcisePenalty u/s 11AC - CENVAT credit - trading activity - whether the appellant is required to comply with the provision of Rule 6(3) by making payment at the rate 5% of the value of trading activity being exempted service? - Held that: - there is ambiguity on the issue, there was no intent to evade duty - as per the fact of the case no malafide established on the part of the appellant therefore ingredients required for invocation of Section 11AC are absent - appeal dismissed - decided against Revenue.
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