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2018 (6) TMI 311 - AT - Central ExcisePenalty u/s 11AC read with Rule 15(2) of the CCR 2004 - no appeal preferred against the said order - Held that:- The adjudicating authority by the order-in-original has only imposed penalties under Section 11AC read with Rule 15(2) of the CENVAT Credit Rules, 2004. It seems that against the said order no appeal has been preferred by the Revenue before the first appellate authority - In the absence of any appeal from the Revenue, the impugned order imposing penalty under Rule 15(1) of the CENVAT Credit Rules, 2004 seems to be incorrect, more so, when there is no show cause notice issued by the first appellate authority to the appellant for imposition of such penalty under Rule 15(1) of CCR 2004 - appeal allowed - decided in favor of appellant.
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