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2012 (11) TMI 240 - CESTAT, AHMEDABADPenalty under Rule 96ZQ(5)(ii) of Central Excise Rules - Compounded Levy Scheme for man made fabrics - clandestine removal and delayed payment of duty – Held that:- Rule 96ZQ(5)(ii) was not invoked in the Show Cause Notice - if the nature of offence and the liability to penalty is explained, mere quoting of a wrong rule does not vitiate the proceedings - Respondents cannot be found fault with, if they presume that they are not being penalized for delayed payment of Excise duty in the month of July 2009, in the absence of proposal for penalty under Rule 96ZQ(5)(ii) - In the absence’ of specific charge, original adjudicating authority could not have and should not have imposed said penalty - appeal filed by the Revenue is rejected
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