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2016 (12) TMI 1038 - AT - Central ExciseImposition of penalty u/r 15(4) of the Cenvat Credit Rules, 2004 - Held that: - It is observed from Rule 15(4) that the same is applicable to an output service provider if wrong credit is taken by way of fraud, collusion etc. In the present case it has been strongly contested by the respondent that they are only manufacturer and not an output service providers. The correct rule for imposing penalty in the present proceedings will thus be Rule 15(3) as decided by the First Appellate Authority. It is also observed from the case records that the Adjudicating Authority under Order-in-Original dated 17.02.2013 imposed penalty under Rule 15(2) of the Cenvat Credit Rules, 2004. No appeal was filed by the Department against the said OIO dated 17.02.2013 - appeal dismissed - decided against Revenue.
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