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2011 (8) TMI 894 - CESTAT, MUMBAIWaiver of predeposit - Reversal of Cenvat credit - Voluntary payment of duty - Held that: assessee did not have any intention to evade payment of duty and inadmissible credit taken on the ground of input short received excess credit than the duty paid input and CENVAT credit on the basis of the extra copy of the invoice is not due to the intention to evade payment of duty and is only a bona fide mistake and at the best it can be termed as procedural infringement and not misdeclaration or suppression of facts with intention to evade payment of duty - Appeal is allowed
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