https://www.taxtmi.com/highlights?id=73531 Non imposition of penalty under Rule 15 (3) of Cenvat Credit Rules, 2004 - The Adjudicating Authority after discussion that since the department was aware of availing the cenvat credit by the respondent and the present show cause notices were issued subsequent to the first SCN therefore, there is no suppression of fact. Hence, the penal provision under Rule 15 (3) is not invokable - Appeal of the revenue dismissed - AT en-us Tue, 12 Dec 2023 09:02:17 +0530 Tue, 12 Dec 2023 09:02:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=73531 Non imposition of penalty under Rule 15 (3) of Cenvat Credit Rules, 2004 - The Adjudicating Authority after discussion that since the department was aware of availing the cenvat credit by the respondent and the present show cause notices were issued subsequent to the first SCN therefore, there is no suppression of fact. Hence, the penal provision under Rule 15 (3) is not invokable - Appeal of the revenue dismissed - AT Highlights Service Tax Tue, 12 Dec 2023 09:02:17 +0530 https://www.taxtmi.com/highlights?id=73531