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    <title>2019 (12) TMI 784 - CESTAT KOLKATA</title>
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    <description>The Tribunal ruled in favor of the appellant, setting aside the demand for irregular Cenvat credit belonging to another unit and rejecting the imposition of penalty under Section 11AC of the Act. The decision was based on the appellant&#039;s adherence to the reversal process under Rule 6(3)(b) of the Cenvat Credit Rules, 2004, and the absence of evidence indicating fraud or willful misstatement.</description>
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      <description>The Tribunal ruled in favor of the appellant, setting aside the demand for irregular Cenvat credit belonging to another unit and rejecting the imposition of penalty under Section 11AC of the Act. The decision was based on the appellant&#039;s adherence to the reversal process under Rule 6(3)(b) of the Cenvat Credit Rules, 2004, and the absence of evidence indicating fraud or willful misstatement.</description>
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