Penalty u/s 11AC of CEA, 1944 - it is not a case of wrong availment/utilization of cenvat credit but the...

Penalty u/s 11AC of CEA, 1944 - it is not a case of wrong availment/utilization of cenvat credit but the demand under Rule 6(3A). Therefore, Rule 14 is not applicable - there is no specific provision unlike in the case of duty evasion or wrong availment of credit for imposition of penalty under Section 11AC. .....

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