2018 (8) TMI 1340

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....ORDER Per: S K Mohanty The appellant contended that it is not contesting the disallowance of CENVAT credit and the interest demand confirmed by the Department. However it is submitted that penalty cannot be imposed under sub-rule (3) of Rule 15 of CENVAT Credit Rules, 2004read with Section 78 of the Finance Act, 1994. The appellant submitted that it had sufficient balance in its CENVAT accou....