https://www.taxtmi.com/caselaws?id=444861 CESTAT Ahmedabad held that penalty under Rule 25 of Central Excise Rules, 2002 was not imposable on appellant for wrongful availment of exemption notification. The Tribunal found no malafide intention or suppression of facts, noting that in appellant's previous case for identical issue, demand was set aside as time-barred due to no suppression. Since the issue was recurring and subsequent show cause notice covered normal period, extended limitation provisions under Rule 25 and Section 11AC could not be invoked. Penalty under Rule 25 was set aside while duty demand was maintained. Appeal allowed in part. en-us Fri, 20 Oct 2023 00:00:00 +0530 Wed, 25 Oct 2023 10:05:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444861 CESTAT Ahmedabad held that penalty under Rule 25 of Central Excise Rules, 2002 was not imposable on appellant for wrongful availment of exemption notification. The Tribunal found no malafide intention or suppression of facts, noting that in appellant's previous case for identical issue, demand was set aside as time-barred due to no suppression. Since the issue was recurring and subsequent show cause notice covered normal period, extended limitation provisions under Rule 25 and Section 11AC could not be invoked. Penalty under Rule 25 was set aside while duty demand was maintained. Appeal allowed in part. Case-Laws Central Excise Fri, 20 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444861