2014 (10) TMI 274

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..... ioned in the show cause notice. In the absence of allegation against the appellant for contravention of specific clause, no penalty is warranted relying on the decision in Raymond Apparel. Therefore, I confirm the impugned order - Decided against Revenue. - E/278/2006-MUM - Final Order No. A/888/2013-WZB/C-IV(SMB) - Dated:- 2-12-2013 - Shri Ashok Jindal, Member (J) Shri Ahibaran, AR, for t .....

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..... penalised under Rule 13 of the Cenvat Credit Rules, 2002. 3. On the other hand, ld. advocate opposes the contention on the premise that although the appellant has taken credit wrongly, duty has been paid before issuance of the show-cause notice but there is no specific clause of contravention of Rule 13 as has been specified in the show cause notice. Therefore, no penalty is warranted. To supp .....

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