Penalty Waiver u/s 73(3) Inapplicable for Willful Defaults Like Double Availment of CENVAT Credit.

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....Waiver of penalty u/s 73(3) where service tax with interest deposited beofore issuance of Show Cause Notice - Availment of CENVAT Credit twice - once a person is in willful default, penalty cannot be waived - AT....