2018 (2) TMI 1552

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..... t the ingredients for invoking of section 11AC were not in existence - the lower authorities had no option but to impose a penalty as a direct consequence of duty - appeal dismissed - decided against appellant. - E/85926/2015 - A/92133/2017 - Dated:- 29-9-2017 - Shri C J Mathew, Member (Technical) None - for the Appellant Ms. Trupti Chauhan, Asstt. Commissioner (AR) - for the Responde .....

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..... challenges penalty on the ground that erroneous utilization of credit was inadvertent and without deliberate motive which would foreclose the invoking of extended period of limitation for recovery. According to them, demand should have been directed for recovery of duty payable on the finished goods and with the recovery of CENVAT credit held to be inadmissible, if extended period was to be invok .....

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