2015 (10) TMI 870

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....titioner : Shri R.K. Grover, A.R. For the Respondent : None ORDER Per. H.K. Thakur :- This appeal has been filed by the Revenue against OIA No. 104-CE/ ALLD/2006 dated 07/09/2006 under which OIO No. 36 (MP)/2005 dated 16/06/2005, passed by the Adjudicating Authority, has been upheld by the First Appellate Authority. Under OIO dated 16/06/2005 Adjudicating Authority imposed a penalty of....

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....nt. 4. Heard learned AR and perused the case records. The issue involved in the present proceedings is whether penalty under Rule 13 of the Cenvat Credit Rules, 2002 can be imposed less than Rs. 10,000/-, as imposed by the Adjudicating Authority and upheld by Commissioner (Appeals). For better appreciation of the issue, the provisions of Rule 13 of the Cenvat Credit Rules, 2002 (CCR) and Rule 2....

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.... provision of Section 11AC of the Act, if any producer, manufacturer, registered person of a warehouse or a registered dealer :- (a) Removes any excisable goods in contravention of any of the provisions of these rules or the notification issued under these rules; or (b) does not account for any excisable goods produced or manufactured or stored by him ; or (c) engages in the manufacture u....