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    <title>2018 (7) TMI 323 - CESTAT HYDERABAD</title>
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    <description>The tribunal set aside the penalty imposed under Rule 15(2) of the CENVAT Credit Rules r/w Sec.11 AC of the Central Excise Act as there was no suppression of facts or intent to evade duty. The appellant had already paid the wrongly availed credit along with interest before the show cause notice, and the tribunal found no grounds for imposing the penalty.</description>
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      <description>The tribunal set aside the penalty imposed under Rule 15(2) of the CENVAT Credit Rules r/w Sec.11 AC of the Central Excise Act as there was no suppression of facts or intent to evade duty. The appellant had already paid the wrongly availed credit along with interest before the show cause notice, and the tribunal found no grounds for imposing the penalty.</description>
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