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2018 (4) TMI 59 - AT - Central ExcisePenalty under Rule 13(2) and Rule 15(2) of Cenvat Credit Rules, 2002/2004 respectively - irregular credit on account of capital goods received from a 100% EOU - difference of opinion - Held that: - the difference of opinion is placed before the Hon'ble President for reference to third Member for resolving the dispute:- Whether the appeal has to be dismissed by upholding the penalty, as held by the Ld. Member Technical, Shri Devender Singh (OR) the same has to be allowed by setting aside the penalty, as held by the Ld. Member Judicial? Matter refereed to Third Member.
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