TMI Blog2011 (9) TMI 163X X X X Extracts X X X X X X X X Extracts X X X X ..... r of imposing penalty on the assessee albeit to different extents - show-cause notice did not purport to invoke sub-rule (2) of Rule 15 - appeals of the Revenue are liable to be dismissed - decided against the revenue. - E/255/2010, 785/2009 & 89/2010 - - - Dated:- 30-9-2011 - Shri P. G. Chacko, J. Appearance Ms. Vijaya Prakash, Adv. for appellant Mr. K. S. Kantaraj, DR for Reve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from the date of wrong availment to the date of reversal. On this basis, the assessee's appeal (E/255/2010) is dismissed. 3. The show-cause notice invoked Rule 15 of the CENVAT Credit Rules, 2004 to penalize the party. The original authority and the appellate authority were in favour of imposing penalty on the assessee albeit to different extents. Neither in the show-cause notice nor in any of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt or suppression of facts against the assessee, nor did it allege that the assessee contravened any of the provisions to evade payment of duty. In other words, the show-cause notice did not purport to invoke sub-rule (2) of Rule 15. I find that the lower authorities imposed penalty mindlessly. Both the appeals of the Revenue are liable to be dismissed. It is ordered accordingly. (Pronounced a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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