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TMI Blog2010 (1) TMI 460X X X X Extracts X X X X X X X X Extracts X X X X ..... e department later on. Upon such detection of wrong availment of excess credit, the respondents reversed the credits and also paid interest thereon. Subsequently, show-cause notices were issued to them. In the case of M/s. Thermax Ltd., the original authority imposed penalty equal to the amount of CENVAT credit on the assessee under Rule 15 of the CENVAT Credit Rules, 2004 read with Section 11AC of the Central Excise Act. In the case of M/s. Mather & Piatt Pump Ltd., the adjudicating authority imposed penalty on the party under Rule 15 of the CENVAT Credit Rules, 2004, without reference to Section 11AC of the Act. In the case of M/s. Sharayu Precisions, the adjudicating authority did likewise. In the remaining case of M/s. Avdhoot Paper Pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e penalties were imposed by the original authority under Rule 15, without reference to Section 11AC. 3. In most of these cases, the respondents filed written submissions styled as "cross objections". M/s. Avdhoot Paper Products, for whom there is no representation today, have also done so. The counsel for the other respondents have reiterated the respective submissions contained in the statements of "cross objections". The learned JDR has reiterated the grounds of these appeals, which are in identical terms. I have considered the submissions and arguments. Case law has been cited by both sides and the same also has been considered. 4. As rightly pointed out by the learned counsel for the respondents, none of the ingredients for a penalty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the adjudicating authority had not imposed any penalty under Section 11AC. The prayer in these appeals for imposition of penalties on the respondents under Section 11AC cannot be granted inasmuch as none of the show-cause notices alleged anything in support of such a penalty. 5. It has been usefully argued by the learned counsel for some of the respondents that, though the show-cause notices invoked Rule 15 of the CENVAT Credit Rules, 2004, any sub-rule was not specified therein. The different sub-rules of Rule 15 cover different factual situations and, therefore, it was incumbent on the department to specify the particular sub-rule which they wanted to invoke in a particular show cause notice. However, this was not done in any of these ..... X X X X Extracts X X X X X X X X Extracts X X X X
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