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2013 (8) TMI 572 - AT - Central ExcisePenalty u/s 11AC - Commissioner set aside penalty imposed by Department and imposed penalty under Rule 15(4) - Held that:- For imposing a penalty on any person under the above provision, the Department should clearly allege in the relevant show-cause notice that such person has wrongly taken or utilized CENVAT credit on input services by reason of fraud, collusion, wilful mis-statement, suppression of facts or contravention of any of the provisions of the Finance Act, 1994 or of the rules made thereunder with intention to evade payment of service tax. None of these ingredients was alleged in the subject show-cause notice for imposing penalty on the appellant under Rules 15(4) - Following decision of CCE, Pune-I vs. Thermax Ltd. [2010 (1) TMI 460 - CESTAT MUMBAI] - Decided against assessee.
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