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2022 (6) TMI 1178 - AT - Central ExciseLevy of penalty - wrong availment of CENVAT credit - suppression of fact or not - voluntary reversal of the amount - period July 2009 to July 2010 - HELD THAT:- The Adjudicating Authority imposed a penalty under section 11 AC on the basis of a proposal made in the SCN under Rule 15 read with section 11 AC. During the relevant period there was no such provision for penalty in respect of wrong availment of cenvat credit on input services. Therefore, during the relevant period the penalty was not imposable either under Rule 15 (1), 15(2) or 15 (4). Rule 15(4) was made for service providers whereas the appellant is the manufacturer. Penalty set aside - appeal allowed - decided in favor of appellant.
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