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2014 (8) TMI 177 - AT - Central ExciseImposition of penalties - Violation the provisions of Rule 8 of Central Excise Rules, 2002 - Held that:- Appellant-assessee has paid the amount through PLA along with interest. If the said duty liability which has been fastened on him for making payment through PLA is discharged along with interest, the provisions of Rule 8(3) have been more or less complied with - in the case of Kalp Corporation - [2013 (8) TMI 208 - CESTAT AHMEDABAD], this Bench has clearly recorded that if there is a default of payment duty, penalty can be imposed only under Rule 27 of Central Excise Rules, 2002, as has been decided by the Hon'ble High Court of Gujarat in the case of CCE Vs Saurashtra Cement Ltd. - [2010 (9) TMI 422 - GUJARAT HIGH COURT]. No reason to deviate from such a view already taken. Accordingly, the appeal filed by the appellant-assessee is allowed to the extent it is challenging imposition of penalty under Rule 25 of Central Excise Rules, 2002 and appellant is also liable to be penalized under Rule 27 of Central Excise Rules, 2002 which during the period was maximum ₹ 5,000 - Decided partly in favour of assessee.
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