https://www.taxtmi.com/highlights?id=39762 Penalty u/s 11AC of CEA, 1944 - it is not a case of wrong availment/utilization of cenvat credit but the demand under Rule 6(3A). Therefore, Rule 14 is not applicable - there is no specific provision unlike in the case of duty evasion or wrong availment of credit for imposition of penalty under Section 11AC. en-us Thu, 07 Jun 2018 07:24:15 +0530 Thu, 07 Jun 2018 07:24:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=39762 Penalty u/s 11AC of CEA, 1944 - it is not a case of wrong availment/utilization of cenvat credit but the demand under Rule 6(3A). Therefore, Rule 14 is not applicable - there is no specific provision unlike in the case of duty evasion or wrong availment of credit for imposition of penalty under Section 11AC. Highlights Central Excise Thu, 07 Jun 2018 07:24:15 +0530 https://www.taxtmi.com/highlights?id=39762