Penalty u/r 15(2) and Section 11AC Annulled Due to Incorrect Citation in Show Cause Notice.

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....Wrong Quotation of Penalty Provision in the SCN – The imposition of penalty under Rule 15 (2) of Cenvat Credit Rules, 2004 read with Section 11AC of the Central Excise Act, 1944, is bad in law, thus set aside - AT....