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    <title>Appellant&#039;s revised return clarifies CENVAT credit; no penalty imposed u/s 11AC due to no intent to evade.</title>
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    <description>CENVAT Credit - appellant themselves filed the revise return to regularize the amount. Thus, there is no material available of suppression of fact with intent to evade payment of duty under the Section 11AC - no penalty - AT</description>
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