2017 (4) TMI 273

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..... oys Ltd. In the SCN, Revenue invoked Rules 25 and 27 of CER, 2002 along with Rule 13 of CCR, 2002 for imposing the penalty on the respondent - when Section 11AC of CEA, 1944 has never been invoked by the Revenue in the SCN, the plea by the Revenue for imposing equivalent penalty is not legally tenable and cannot be accepted - appeal dismissed - decided against Revenue. - E/950/2005-DB - Final Ord .....

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..... n 11AC of Central Excise Act penalty should be equal to the Cenvat credit irregularly availed. He says that Commissioner s order imposing lesser penalty is not legally tenable. 4. After careful consideration of the facts on record and submissions made by the Revenue, we find that Revenue never invoked the provisions of Section 11AC of Central Excise Act, 1944 in the show cause notice (SCN) date .....

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