2016 (8) TMI 1023

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.... ORDER The appeal is against imposition of penalty of Rs. 5,00,000/-on the appellants by the Commissioner (Appeals), Delhi-II vide the impugned order dated 15.03.2007. The appellants are engaged in the manufacture of Pan Masala liable to central excise duty. They were availing credit on various inputs in terms of Cenvat Credit Rules, 2004 in terms of provisions of Rule 9(A) of the said Rules,....

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.... of Rule 15 of the said Rules. Further, it is pointed by the ld. Counsel for the appellant that the show cause notice  invoked Rule 25 of the Central Excise Rules not the Rules under which the penalty was imposed by the Original Authority. 3.  A perusal of the original order as well as the impugned order nowhere reveals that reason  for applying Rule 15 in the present proceedings....