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2011 (4) TMI 907 - AT - Central ExciseWrongly utilized Cenvat credit twice - Penalty u/r 13 of the Cenvat Credit Rules, 2002 - Held that:- As decided in Amrit Foods Vs. CCE, UP (2005 (10) TMI 96 - SUPREME COURT OF INDIA) that in the absence of specific clause of Rule alleging the contravention, penalty is not imposable under Rule 13 of the Cenvat Credit Rules, 2002. Thus going through the show-cause notice as well as the adjudication order no specific clause of Rule 13 of Cenvat Credit Rules, 2002 has been proposed or put on notice to the appellants to exact nature of contravention, therefore no penalty is leviable - in favour of assessee.
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