2018 (2) TMI 1315

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....RAL ORDER (PER : HONOURABLE MR.JUSTICE 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 w....