Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2014 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (3) TMI 450 - AT - Central ExcisePenalty under Rule 25 of the Central Excise Rules, 2002 - Contravention of Rule 8 (3A) of the Central Excise Rules - Failure to pay their excise duty within 30 days - Utilization of CENVAT Credit - Held that:- although the appellant has contravened the provisions of Rule 8(3A) of the Central Excise Rules, 2002, but the intent to evade payment of duty is missing. Therefore, the provisions of Section 11AC of the Central Excise Act are not reflected. Accordingly, penalty under Rule 25 of the Central Excise Rules is not permissible, but penalty under Rule 27 of the Rules is to be imposed. As the appellant has contravened the provisions of Rule 8(3A), therefore, following the decision of Solar Chemferts (2011 (6) TMI 640 - CESTAT, MUMBAI), I impose penalty of Rs. 5,000/- each on the appellants - Decided against assessee.
|