Mistake in show-cause notice can be rectified before adjudication

CESTAT, BANGALORE BENCH Cauvery Iron & Steel (India) Ltd. versus Commissioner of Central Excise, Hyderabad P.G. CHACKO, JUDICIAL MEMBER Final Order No. 738 of 2012 Appeal No. E/576 OF 2011 Date of Pronouncement – 27.11.2012 ORDER 1. In this appeal filed by the party, the issue, broadly speaking, is whether under Rule 15 of the CENVAT Credit Rules, 2004 (CCR, 2004, for short), a penalty is liable to be imposed on the appellant on the facts of this case. The undisputed facts of this case are: (a) that the appellant was a registered Central Excise dealer during the mat...