https://www.taxtmi.com/caselaws?id=772477 CESTAT Mumbai set aside all penalties imposed on appellant under Central Excise Rules 25(1) & 26(1) and Cenvat Credit Rules 15(1) & 15A. The tribunal held that penalty under Rule 25 could not be invoked as the show cause notice failed to reference Section 11AC requirements, and adjudicating authorities cannot exceed the scope of show cause notice. Rule 26 penalty was unsustainable as no case for confiscation was established. Penalties under Rules 15(1) and 15A were also set aside as the department failed to demonstrate wrongful credit utilization and Rule 15A penalty was not proposed in the show cause notice. Appeal disposed with order modified in appellant's favor. en-us Thu, 05 Jun 2025 00:00:00 +0530 Tue, 10 Jun 2025 08:43:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772477 CESTAT Mumbai set aside all penalties imposed on appellant under Central Excise Rules 25(1) & 26(1) and Cenvat Credit Rules 15(1) & 15A. The tribunal held that penalty under Rule 25 could not be invoked as the show cause notice failed to reference Section 11AC requirements, and adjudicating authorities cannot exceed the scope of show cause notice. Rule 26 penalty was unsustainable as no case for confiscation was established. Penalties under Rules 15(1) and 15A were also set aside as the department failed to demonstrate wrongful credit utilization and Rule 15A penalty was not proposed in the show cause notice. Appeal disposed with order modified in appellant's favor. Case-Laws Central Excise Thu, 05 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772477