Per P.G. Chacko : In all these appeals filed by the Revenue, the appellant prays for imposition of penalties on the respondents under Section 11AC of the Central Excise Act. In all these cases barring appeal No. E/2949/06, the respondents had taken excess CENVAT credit which was detected by the department later on. Upon such detection of wrong availment of excess credit, the respondents reversed the credits and also paid interest thereon. Subsequently, show-cause notices were issued to them. In the case of M/s. Thermax Ltd., the original authority imposed penalty equal to the amount of CENVAT credit on the assessee under Rule 15 of the CENVAT Credit Rules, 2004 read with Section 11AC of the Central Excise Act. In the case of M/s. Mather Platt Pump Ltd., the adjudicating authority imposed penalty on the party under Rule 15 of the CENVAT Credit Rules, 2004, without reference to Section 11AC of the Act. In the case of M/s. Sharayu Precisions, the adjudicating authority did likewise. In the remaining case of M/s. Avdhoot Paper Products (appeal No. E/2949/06), a short-payment of duty by the assessee for the period 2003-04 was detected by the department during scrutiny of ER-1 ret