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2012 (11) TMI 1011 - AT - Central ExcisePenalty under Rule 25 of the Central Excise Rules, 2002 read with Section 11AC of the Central Excise Act, 1944 - contravention of Rule 8(3) and 8(3A) of the Central Excise Rules, 2002 - Held that:- under Rule 8(3A), the question of imposition of penalty would arise only if clearances of goods have been made after the due date for payment of duty including the 30 days grace period is over. In the instant case, there is no finding in the order of the lower authorities that the appellant had cleared any goods on 1st and 2nd May, 2011. In the absence of such a finding, the question of imposing any penalty on the outstanding amount of duty as on 31-3-2011 does not arise at all. Therefore, the impugned orders are liable to be set aside. However, the matter is remanded back to the original adjudicating authority to verify the claim of the appellant that they had not effected any clearances on 1st & 2nd May. On verification, if the same is found correct, then the appellant would not be liable to any penalty - Decided in favour of assessee.
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