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2010 (7) TMI 142 - HC - Central ExcisePenalty - Rule 25 of the Central Excise Rules, 2002 – Non mentioning of rule 25 in the show cause notice – Held that: - . In the show cause notice, as pointed above, not only the allegations are made in detail as to how the appellant removed the goods from its factory without invoice but it is also specifically mentioned that by the aforesaid act, the appellant had contravened the provisions of Rule 11 of the Rules. Thus, the appellant was put on clear notice as to what kind of violation it had made. The penalty is a consequence thereof and, therefore, non-mentioning of Rule 25 of the Rules was mere inadvertent omission. – penalty confirmed
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