https://www.taxtmi.com/caselaws?id=246022 The appellant had taken excess CENVAT credit, which was later discovered and led to a show-cause notice for recovery of interest and penalty. The notice was incorrectly issued under Section 11AA/11AB instead of Section 11A. The presiding officer found merit in the appellant's argument, granting a waiver of pre-deposit and stay against recovery. Emphasizing the importance of correctly applying relevant sections in notices, the decision highlighted the impact on demands and penalties. The appellant's prima facie case on this ground led to the waiver and stay granted during the appeal proceedings. en-us Tue, 01 Oct 2013 00:00:00 +0530 Tue, 15 Apr 2014 08:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246022 The appellant had taken excess CENVAT credit, which was later discovered and led to a show-cause notice for recovery of interest and penalty. The notice was incorrectly issued under Section 11AA/11AB instead of Section 11A. The presiding officer found merit in the appellant's argument, granting a waiver of pre-deposit and stay against recovery. Emphasizing the importance of correctly applying relevant sections in notices, the decision highlighted the impact on demands and penalties. The appellant's prima facie case on this ground led to the waiver and stay granted during the appeal proceedings. Case-Laws Central Excise Tue, 01 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246022