2011 (1) TMI 82

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....e order of the Commissioner (Appeals) No.165-CE/GZB/2009 dt.29.06.2009 in so far as the same relates to upholding the penalty of Rs.55,302/-.   2. Heard both sides.   3. The appellants have taken the cenvat credit on the basis of photocopies of bills of entry which were issued in the name of M/s.Glaxo Smithkline Consumer Health Care Ltd. during the period from March, 2006 and April, 20....

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....voking the extended period of limitation and imposition penalty under Rule 15 of Cenvat Credit Rules, 2004 read with Section 11AC of Central Excise Act, 1944 have not been mentioned in the show cause notice.   5. Learned SDR submits that taking of credit on the basis of photocopies of bills of entry was highly irregular and the penalty has been rightly imposed.   6. I have carefully co....