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2010 (10) TMI 558 - CESTAT, AHMEDABADImposition of penalty under Rule 15 - Inputs have been used in the manufacture of dutiable as well as exempted products - manufacture of syringes and parts thereof - Parts have been cleared on payment of duty - r Commissioner (Appeals) took note of the fact that the appellants have already cleared parts on payment of duty and the duty so paid by them is in excess of the quantum of 10% of the value of the goods - Accordingly he set aside the duty confirmation - Penalty however imposed under Rule 6(b)(ii)of Cenavt Credit Rules, 2004 - The adjudication order also invoked Rule 15 and imposed penalty under the said rule - It is noted that Rule 15 and Rule 6(b)(ii) operating different areanas whereas Rule 15 operates in an areana where the cenvat credit stands wrongly taken by the assessee or wrongly utilized by him, Rule 6(b)(ii) is invocable where an assessee has issued excise invoices on the basis of which the user of the said invoice has taken ineligible benefit - Decided in favour of assessee.
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