2011 (4) TMI 907

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....for respondent   Per: Ashok Jindal   1. The appellants are in appeal against the imposition of penalty under Rule 13 of the Cenvat Credit Rules, 2002.   2. The allegation against the appellants are that they have wrongly availed the Cenvat credit of Additional duty/wrongly utilized Cenvat credit twice/availed Cenvat credit of Basic Excise duty and also Additional Excise Duty unde....

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.... 433 (SC) and submitted that in the absence of specific clause of Rule alleging the contravention, penalty is not imposable under Rule 13 of the Cenvat Credit Rules, 2002, therefore the impugned order be set aside.   5. On the other hand, the Ld. DR submitted that the appellants are liable to be penalized for the contravention of the rules/provisions of the Act and further submitted that in ....