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2018 (1) TMI 701 - AT - Central ExcisePenalty u/s 11 AC of the Central Excise Act, 1944 - CENVAT credit - Banking & Financial Services - Held that: - the issue involved was a bona-fide issue and the appellant could have been under a bona-fide belief that such credit was available to them even prior to the date on which they had availed the same. There is no evidence produced by the Revenue that said availment was with any mala-fide intention - penalty u/s 11AC not justifiable - appeal dismissed - decided against Revenue.
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