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    <title>No Penalty for Electricity Credit Issue u/s 11AC Due to Lack of Intent to Evade Duty.</title>
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    <description>Levy of equal penalty u/s 11AC - There were conflicting views as to whether credit is eligible on input services used for generation of electricity that is sold outside, the appellant cannot be burdened with the guilt of suppression of facts with intent to evade payment of duty. - No penalty- AT</description>
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      <description>Levy of equal penalty u/s 11AC - There were conflicting views as to whether credit is eligible on input services used for generation of electricity that is sold outside, the appellant cannot be burdened with the guilt of suppression of facts with intent to evade payment of duty. - No penalty- AT</description>
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