https://www.taxtmi.com/caselaws?id=1343 Rule 13 of the Cenvat Credit Rules, 2002 distinguishes simple wrong availment of credit under sub-rule (1) from fraud, wilful misstatement, suppression, or other contraventions with intent to evade duty under sub-rule (2), which attracts Section 11AC of the Central Excise Act, 1944. Where the notice and adjudication rest only on Rule 13(1) and there is no allegation of intent to evade, the penalty need not be fixed at the amount of credit wrongly taken. In this matter, the penalty was reduced to the minimum under Rule 13(1), and the assessee succeeded to that extent. en-us Mon, 12 Feb 2007 00:00:00 +0530 Mon, 14 Apr 2008 17:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1343 Rule 13 of the Cenvat Credit Rules, 2002 distinguishes simple wrong availment of credit under sub-rule (1) from fraud, wilful misstatement, suppression, or other contraventions with intent to evade duty under sub-rule (2), which attracts Section 11AC of the Central Excise Act, 1944. Where the notice and adjudication rest only on Rule 13(1) and there is no allegation of intent to evade, the penalty need not be fixed at the amount of credit wrongly taken. In this matter, the penalty was reduced to the minimum under Rule 13(1), and the assessee succeeded to that extent. Case-Laws Central Excise Mon, 12 Feb 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1343