(1.) Short question raised in this appeal is as to whether the Department was correct to impose penalty under Rule 25 of the Central Excise Rules, 2002 (hereinafter referred to as 'the Rules') when this provision was not cited in the show cause notice.
(2.) In nutshell, we may point out that in the show cause notice, inter alia, allegation against the appellant herein was that the appellant had removed excisable goods in contravention of the provisions of Excise Act and Rules and particularly Rule 11 of the Central Excise Rules, Sub-section (1) which reads as under:
(3.) It was specifically alleged that the appellant had contravened the provisions of Rule 11 of the Rules as well as Rule 3, 4 and 7 of Cenvat Rules, 2002. On that basis, the appellant was called upon to show cause as to why: