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2017 (10) TMI 1576 - AT - Central ExciseScope of SCN - Orders show that the penalty has been imposed under Section 11 AC of the Central Excise Act, 1944 while SCN seeks to impose penalty u/r 15 of the Cenvat Credit Rules, 2004 - HELD THAT:- It is on records and undisputed that the appellant herein had issued invoices during the period 2006-2010 in respect of the Customs Duty and the Cesses. The appellant herein is a first stage dealer and can issue the invoice only passing of the Cenvat credit in respect of the duties which can be passed on to purchasers. Since it is undisputed the Custom duty and Cesses which has been passed on by the appellant could not have been done so, there is violation of the provisions of Central Excise Rules, 2002. Though the lower Authorities have imposed penalty under Section 11AC of the Central Excise Act, 1944, the Penal provisions under Rule 26 of the Central Excise Rules, 2002 gets attracted in the case in hand in as much that there is passing of ineligible Cenvat credit by the appellant to their purchasers. Appeal dismissed.
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