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    <title>2018 (11) TMI 1377 - CESTAT KOLKATA</title>
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    <description>The Tribunal allowed the appeal, setting aside the penalty imposed under Rule 15(2) of the Cenvat Credit Rules, 2004 read with Section 11AC of the Central Excise Act, 1944. The appellant&#039;s prompt reversal of the irregular credit and payment of interest before the notice were crucial factors in the Tribunal&#039;s decision.</description>
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      <description>The Tribunal allowed the appeal, setting aside the penalty imposed under Rule 15(2) of the Cenvat Credit Rules, 2004 read with Section 11AC of the Central Excise Act, 1944. The appellant&#039;s prompt reversal of the irregular credit and payment of interest before the notice were crucial factors in the Tribunal&#039;s decision.</description>
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