https://www.taxtmi.com/caselaws?id=782226 The CESTAT set aside the demand of interest and penalty on the appellant regarding CENVAT credit attributable to electricity sold to the State Electricity Board. It held that interest under section 11AA of the Central Excise Act read with rule 14 of the 2004 Credit Rules was unsustainable because the show cause notice failed to specify when duty became due, when credit was reversed, or any specific violation of rule 6. The Tribunal further held that reversal of CENVAT credit amounts to non-availment of credit; hence, no duty was payable under section 11A and penalty under rule 15(1) could not be imposed. The appeal was allowed. en-us Mon, 24 Nov 2025 00:00:00 +0530 Thu, 27 Nov 2025 08:36:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782226 The CESTAT set aside the demand of interest and penalty on the appellant regarding CENVAT credit attributable to electricity sold to the State Electricity Board. It held that interest under section 11AA of the Central Excise Act read with rule 14 of the 2004 Credit Rules was unsustainable because the show cause notice failed to specify when duty became due, when credit was reversed, or any specific violation of rule 6. The Tribunal further held that reversal of CENVAT credit amounts to non-availment of credit; hence, no duty was payable under section 11A and penalty under rule 15(1) could not be imposed. The appeal was allowed. Case-Laws Central Excise Mon, 24 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782226