2018 (2) TMI 1315

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....ICE AKIL KURESHI) 1. The department is in appeal against the judgement of the Customs, Excise & Service Tax Appellate Tribunal dated 23.12.2016 raising following question for our consideration: "Whether the penalty under Rule 15(2) Cenvat Credit Rules, 2004 read with Section 11AC of the Central Excise Act, 1944 which is mandatory in nature can be waived by the CESTAT?" 2. The issue pertains ....