2015 (9) TMI 1442

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.... Shri G.R. Singh, DR, for the Respondent. ORDER This appeal is directed against the impugned order dated 15-3-2015 passed by the Commissioner (Appeals), Central Excise, Chandigarh-II, wherein penalty imposed under Rule 15 of the Cenvat Credit Rules, 2004 read with Section 11AC of the Central Excise Act in the adjudication order dated 4-4-2012 has been upheld. 1.1 The brief facts of t....

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....t, 1944, according to which no notice shall be issued for imposition of penalty and further the proceedings have to be closed for all practical and statistical purposes. 2. I have heard the ld. Counsel for both the sides and perused the records. 3. I find that taking of irregular Cenvat credit and subsequent reversal thereof in the circumstances of the present case is not attributa....