2013 (4) TMI 46

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....spute at the grass root level the appellant immediately reversed the Cenvat credit to satisfy the audit who pointed out that there was wrong credit availed. There was no questionable conduct of the appellant to impute it to the purview of Section 76 of the Finance Act, 1994 because there was no deliberate breach of law to avoid payment of service tax. The appellant being a big concern due to delay....