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2018 (4) TMI 950 - CESTAT MUMBAIPenalty u/r 173Q of Central Excise Rules, 1944 - failure to record production and availment of ineligible credit - Held that: - the provision u/r 173Q makes it amply clear that these are liable to be invoked in specified circumstances, of which the failure to record production of excisable goods and availment of ineligible credit are relevant to the present proceedings. At the same time, it also must be noted that the Tribunal had remanded the matter to the original authority to re-determine liability after ascertainment of sufficiency of credit. It was thereupon that the duty liability was erased on the manufactured goods and the appellant directed to reverse the credit available. In the context of there being no detriment to Revenue, that remoteness of the alleged infraction and the consigning of duties of central excise to history, the balance should be allowed to tilt towards the proposition that subsequent reversal of credit immunises assessee from detriment. Confiscation and penalty set aside - appeal allowed.
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