TMI BlogImposition of penalty - inadmissible availment/utilization of Cenvat credit in the name of Baddi unit -...Imposition of penalty - inadmissible availment/utilization of Cenvat credit in the name of Baddi unit - In the instant case, the ‘surrender’ is not voluntary and levy of penalty is justified - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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