https://www.taxtmi.com/caselaws?id=341303 A penalty equal to wrongly availed Cenvat credit cannot be imposed when the show cause notice does not invoke Section 11AC of the Central Excise Act, 1944. The notice proceeded under Rules 25 and 27 of the Central Excise Rules, 2002 and Rule 13 of the Cenvat Credit Rules, 2002, so a demand for equivalent penalty based only on Section 11AC was held legally untenable. The Revenue's request to enhance the penalty to the amount of credit availed was therefore rejected, and the appeal failed. en-us Tue, 04 Oct 2016 00:00:00 +0530 Thu, 06 Apr 2017 07:30:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341303 A penalty equal to wrongly availed Cenvat credit cannot be imposed when the show cause notice does not invoke Section 11AC of the Central Excise Act, 1944. The notice proceeded under Rules 25 and 27 of the Central Excise Rules, 2002 and Rule 13 of the Cenvat Credit Rules, 2002, so a demand for equivalent penalty based only on Section 11AC was held legally untenable. The Revenue's request to enhance the penalty to the amount of credit availed was therefore rejected, and the appeal failed. Case-Laws Central Excise Tue, 04 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341303