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2017 (4) TMI 273 - AT - Central ExciseImposition of equal penalty - availment of illegal CENVAT credit - Section 11AC of CEA - Held that: - Revenue never invoked the provisions of Section 11AC of CEA, 1944 in the SCN dated 3-5-2002 issued to the respondent viz., M/s. Bellary Steels and Alloys Ltd. In the SCN, Revenue invoked Rules 25 and 27 of CER, 2002 along with Rule 13 of CCR, 2002 for imposing the penalty on the respondent - when Section 11AC of CEA, 1944 has never been invoked by the Revenue in the SCN, the plea by the Revenue for imposing equivalent penalty is not legally tenable and cannot be accepted - appeal dismissed - decided against Revenue.
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