2013 (11) TMI 1186

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..... used in the factory for fabrication – Held that:- The original authority had dropped the penalty and also there is no clear allegation of suppression or fraud other than the cited Rule 15 read with Section 11AC of the Central Excise Act, 1944 - there need not be any pre-deposit in the case - complete waiver granted and stay against recovery during the pendency of the appeal – stay granted. - App .....

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..... no clear allegation of suppression or mis-declaration in the show-cause notice and therefore, the penalty cannot be sustained. However, the learned AR points out that para 5 of the show-cause notice (numbered after para 6) had clearly cited Rule 15 of CENVAT Credit Rules, 2004 read with Section 11AC. 3. In view of the fact that original authority had dropped the penalty and also there is no clea .....

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