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    <title>2013 (11) TMI 1218 - CESTAT KOLKATA</title>
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    <description>The Tribunal disallowed the Appellant&#039;s suo motu recredit of CENVAT Credit but set aside the penalty under Rule 15(1) of the CENVAT Credit Rules, 2004. The decision was based on the lack of evidence of mala fide intent and conflicting opinions prior to a relevant Larger Bench decision.</description>
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      <description>The Tribunal disallowed the Appellant&#039;s suo motu recredit of CENVAT Credit but set aside the penalty under Rule 15(1) of the CENVAT Credit Rules, 2004. The decision was based on the lack of evidence of mala fide intent and conflicting opinions prior to a relevant Larger Bench decision.</description>
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