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    <title>2018 (3) TMI 261 - CESTAT CHENNAI</title>
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    <description>CENVAT credit was directed to be verified on production of supporting documents, with no further time to be granted and the matter to close if documents were not filed within the stipulated period. The Tribunal also held that a penalty under Rule 26 could not be sustained against a company where an equal penalty had already been imposed in connected proceedings under section 11AC, and the company penalty was set aside. The result was limited relief on credit verification and deletion of the separate penalty.</description>
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      <description>CENVAT credit was directed to be verified on production of supporting documents, with no further time to be granted and the matter to close if documents were not filed within the stipulated period. The Tribunal also held that a penalty under Rule 26 could not be sustained against a company where an equal penalty had already been imposed in connected proceedings under section 11AC, and the company penalty was set aside. The result was limited relief on credit verification and deletion of the separate penalty.</description>
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