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2014 (11) TMI 776 - HC - Central ExciseNon discharge of the duty liability for the month of December 2007 to February 2008 - default as per Rule 8(3A) of the Central Excise Rules, 2002 - Penalty under Rule 25 of the Central Excise Rules - Bombay High Court admitted the appeal of Revenue against the decision of CESTAT AHMEDABAD [2013 (4) TMI 382 - CESTAT AHMEDABAD] on following questions of Law:- Whether in the facts and circumstances of the case and in law, the CESTAT was justified in holding that Rule 25 of the Central Excise Rules, 2002 could not have been invoked and applied by the Revenue and the applicable provision was Rule 27 of the said Rules? Whether the CESTAT was right in placing reliance upon the order passed by the CESTAT in the case of Tejpal Paper Mills Limited v. Commissioner of Central Excise, Ahmedabad reported in [2010 (7) TMI 385 - CESTAT, AHMEDABAD] and applying it to the facts and circumstances of the present case particularly when the Assessee defaulted in payment of duty as noted in the order of adjudication, but paid the same together with interest belatedly and in terms of the Chart which is referred to in the show cause notice?
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