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2013 (12) TMI 86 - CESTAT AHMEDABADImposition of Penalty u/s 11AC of Central Excise Act as per the decision of the Dharmendra Textiles Industries & Ors vs. UOI [2008 (9) TMI 52 - SUPREME COURT] - Once the wrongly taken credit along with interest was suo-motto paid by the appellant and thereafter intimating the department, it cannot be said that assessee had any intention to take wrong cenvat credit by making misstatement or suppressing facts - the provisions of Section 11AC are not attracted and no penalty under Section 11AC of the Central Excise Act, 1944 is imposable – Decided against Revenue. Penalty under rule 15(1) not mentioned in show cause notice – Held that:- Commissioner (Appeals) has imposed the penalty under Rule 15(1) of the Cenvat Credit Rules, 2004, which was not even quoted in the show cause notice –Thus, Commissioner (Appeals), has gone beyond the scope of show cause notice - penalty under Rule 15(1) of the Cenvat Credit Rules, not invoked in the show cause notice, cannot be imposed upon the assessee – Decided in favour of Assessee.
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