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2018 (8) TMI 79 - CESTAT MUMBAIPenalty u/r 15(2) of CCR read with Section 11AC of the CEA - Reversal of credit availed on cesses alongwith Interest - Held that:- It is an admitted fact on record that the EDI system was not updated at the time of filing the bill of entry by the appellant. Appellant had also paid such amount into the Central Government account. Thus, under such circumstances, it cannot be said that taking of CENVAT credit of the duty amount paid into the Government exchequer would call for invocation of penal provisions contained in the CENVAT structure - also there is no mala fide intention - penalty not warranted - appeal allowed - decided in favor of appellant.
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