https://www.taxtmi.com/caselaws?id=252140 Penalty under Rule 13 of the Cenvat Credit Rules, 2002 requires a show cause notice to allege the specific clause said to have been contravened. Where the notice fails to identify the precise violation, the basis for penalty is absent and the demand cannot be sustained. Prior payment of duty and interest does not cure the defect in the notice for penalty purposes. On that reasoning, penalty was held not exigible and the Revenue's appeal was rejected. en-us Mon, 02 Dec 2013 00:00:00 +0530 Sat, 11 Oct 2014 10:50:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252140 Penalty under Rule 13 of the Cenvat Credit Rules, 2002 requires a show cause notice to allege the specific clause said to have been contravened. Where the notice fails to identify the precise violation, the basis for penalty is absent and the demand cannot be sustained. Prior payment of duty and interest does not cure the defect in the notice for penalty purposes. On that reasoning, penalty was held not exigible and the Revenue's appeal was rejected. Case-Laws Central Excise Mon, 02 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252140