2018 (8) TMI 1819

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....in appeal against the impugned order dated 27.12.2017 passed by the Commissioner of Central Tax (Appeals), Pune I. 2. Revenue has assailed the impugned order on the ground that setting aside the penalty imposed in the adjudication order under Rule 15(3) of the Cenvat Credit Rules, 2004 read with Section 78 of the Finance Act, 1994 is not proper and justified inasmuch as the service tax amount in....