Confiscation and Penalty

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....y of the provisions of these rules, then, all such goods shall be liable to confiscation and such person, shall be liable to a penalty [clause (a) or clause (b) of sub­section (1) of section 11AC of the Excise Act or sub-section (1) of section 76 of the Finance Act (32 of 1994), as the case may be.] (2) In a case, where the CENVAT credit in respect of input or capital goods or input services ....

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....then, the provider of output service shall also be liable to pay [penalty in terms of the provisions of sub-section (1) of section 78] shall be substituted. (4) Any order under sub-rule (1), sub-rule (2) or sub-rule (3) shall be issued by the Central Excise Officer following the principles of natural justice. General penalty.- Whoever contravenes the provisions of these rules for which no penal....

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....e liable to be confiscated. * Penalty in respect of Input or Capital Goods or input Services - General Rule 15(1) provides that the person who is availing Cenvat Credit wrongly or without taking reasonable steps, shall be liable to a penalty not exceeding the duty on the excisable goods in respect of which any contravention has been committed, or two thousand rupees, whichever is greater. * P....