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2013 (11) TMI 1017 - AT - Central ExciseWrong Quotation of Penalty in the show cause notice – Revenue proposed penalty under Rule 15 (1) of Cenvat Credit Rules, 2004 – but imposed Penalty under Rule 15(2) of Cenvat Credit Rules, 2004 read with Section 11AC of the Central Excise Act, 1944 - The Appellants were not put to notice - Held that:- The cenvat credit has not been availed by suppressing any facts or by way of mis-declaration - The show-cause notice has proposed a penalty under Rule 15 (1) of the Cenvat Credit Rules, 2004 where penalty has been imposed under Rule 15 (2) of the said Rules –There was no substance in the contention of the Revenue that it was a mere wrong quotation of Rules. Following Devans Moderen Breweries Ltd. Vs. Commissioner of Central Excise, Chandigarh [2006 (8) TMI 15 - SUPREME COURT OF INDIA] - before imposition of penalty under the relevant Rules, the relevant Acts or omissions are required to be disclosed, so as to enable the notice to submit the reply to the allegation of violation of Rules quoted in the notice - The imposition of penalty under Rule 15 (2) of Cenvat Credit Rules, 2004 read with Section 11AC of the Central Excise Act, 1944, is bad in law, thus set aside – Decided in favour of Assessee.
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