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2019 (11) TMI 1461 - CESTAT MUMBAIQuantum of penalty - fraudulent availment of CENVAT credit and its utilization in claiming rebate of duty - Bogus firm - applicability of Rule 13(1) of Central Excise Rules 2002 - HELD THAT:- While imposing penalty on the Respondent, the learned Commissioner has analyzed the provisions of Section 11AC of Central Excise Act 1944, Rule 13 of CENVAT Credit Rules of 2004 and observed that It is a well settled position that if the show-cause notice brings out the offence fully and clearly the fact that the exact rule under which offence falls is not material and the proceedings survive. So I find it proper to impose penalty on ATI under Rule 13(1) of Central Excise Rules 2002 instead of 13(2) mentioned in the show-cause notice. There are no reason to interfere with the said finding recorded by the learned Commissioner - appeal dismissed - decided against Revenue.
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