2017 (10) TMI 1576

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... is directed against the Order-in-Appeal No. 42-16-17 dated 03/05/2016. 2. None appeared on behalf of the appellant despite notice. 3. Since the matter is of 2016 I take up the same for disposal in the absence of any representation. 4. Heard the Ld. Departmental representative and perused the records. 5. It transpires from the records that the appellant is contesting the imposition on penalty o .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... l Excise Rules, 2002. Though the lower Authorities have imposed penalty under Section 11AC of the Central Excise Act, 1944, I find that the Penal provisions under Rule 26 of the Central Excise Rules, 2002 gets attracted in the case in hand in as much that there is passing of ineligible Cenvat credit by the appellant to their purchasers. Accordingly, I hold that the penalty imposed is correct but i .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X