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2010 (6) TMI 197 - AT - Central ExciseStay- Penalty- the appellant is engaged in the manufacture of syringes and parts thereof whereas the syringes are dutiable the parts are not. The syringes as well as the parts were being cleared by the appellant on payment of duty debited through PLA. Proceedings initiated under Rule 6 of Cenvat Credit Rule, 2004 for denial of credit on inputs used in exempted as well as dutiable final goods. Held that- lower appellate authority first time invoking Rule 15 for imposition of penalty. Prima facie, this found to be incorrect as Rule 6 and 15 operated in different areas, and scope of proceedings could not be enlarged in appeal to prejudice of appellant.
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