2018 (5) TMI 1043

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....te for respondent Per: M. V. Ravindran This appeal is directed against order-in-appeal No. PUN- EXCUS-001-APP-466/2017-18 dated 11.10.2017. 2. Heard both sides and perused the records. 3. Revenue is aggrieved by the impugned order on the ground that the first appellate authority has set aside the equal amount of penalty imposed by the adjudicating authority. It is the case of Revenue t....

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.... 5. Learned Counsel drew my attention to the impugned order passed by the first appellate authority. 6. On perusal of the impugned order, I find that first appellate authority in paragraph 6.2 and has specifically recorded the factual finding that there is absence of malafide intention on the part of the respondent in distributing the CENVAT credit as input service distributor and mens rea does....