https://www.taxtmi.com/caselaws?id=153806 Penalty under Section 11AC of the Central Excise Act cannot be imposed or enhanced unless the show-cause notice specifically alleges that the breach was committed with intent to evade payment of duty. Where the notice refers only to violation of the Cenvat Credit Rules, 2002 and omits the statutory allegation of intent to evade, the higher penalty is not sustainable. On that footing, the reduced penalty was upheld and the original higher penalty was not restored. en-us Thu, 07 Jan 2010 00:00:00 +0530 Wed, 31 Jul 2013 10:17:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153806 Penalty under Section 11AC of the Central Excise Act cannot be imposed or enhanced unless the show-cause notice specifically alleges that the breach was committed with intent to evade payment of duty. Where the notice refers only to violation of the Cenvat Credit Rules, 2002 and omits the statutory allegation of intent to evade, the higher penalty is not sustainable. On that footing, the reduced penalty was upheld and the original higher penalty was not restored. Case-Laws Central Excise Thu, 07 Jan 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153806