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2007 (6) TMI 361 - CESTAT, MUMBAIPenalty - Composite penalty - Imposition of - Cenvat/Modvat credit - Wrong availment of credit - Held that: - the adjudicating authority, it seems, mis-read the provisions of Section 11AC. If the appellant has committed any error prior to 28-9-96, then no penalty is imposable on the appellants under Section 11AC, as the penal provisions under Section 11AC came into statute from that date. As regards the penalty imposable the appellants subsequent to 28-9-96, I find that the adjudicating authority has not given any bifurcation of the amount of demandable subsequent to 28-9-96. Further, I find that the adjudicating authority has imposed equivalent amount of penalty under Section 11AC and Rule 173Q without showing as to how much amount is imposable as penalty under Section 11AC and how much amount is imposable under Section 173Q(sic) (Rule 173Q). In the absence of any such bifurcation, it is settled law that combined penalty is not imposable on the appellants and the same is liable to be set aside. In the absence of exact amount of penalty attributable against the relevant provisions, the penalty imposed on the appellant is liable to be set aside and I do so - appeal allowed in part.
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