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2011 (9) TMI 877 - AT - Central ExciseWaiver of pre-deposit - CENVAT Credit - Penalty under Rule 25 - Whether any penalty was liable to be imposed on the party under Rule 25 - Held that:- Prima facie, only one of the clauses (a), (b), (c) and (d) has a nexus with Section 11AC and the same is clause (d) which reads thus : “contravenes any of the provisions of these rules, or the notifications issued under these rules, with intent to evade payment of duty”. Therefore, if a manufacturer, producer, registered person or registered dealer, as the case may be, is found to have contravened any of the Central Excise Rules or any of the Notifications issued under those rules, with intent to evade payment of duty, he will attract a penalty under Rule 25 subject to the provisions of Section 11AC. In my view, this would only mean that, if a penalty has already been imposed on the party under Section 11AC, no further penalty shall be imposed on him under Section 25 on the ground of the contravention mentioned in clause (d) ibid. In the present case, no penalty was even proposed under Section 11AC on the appellant. Rule 25, therefore, would get attracted, unaffected by Section 11AC, in the present case inasmuch as the appellant admittedly committed default of payment of duty and also chose to utilize CENVAT credit for payment of duty on their final product in contravention of Rule 8(3A). Prima facie, therefore, the appellant should make a pre-deposit - Decided against assessee.
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