Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2010 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2010 (2) TMI 1007 - AT - Central ExciseRestoration of penalty - failure to make monthly payments of duty from PLA - Rule 8(3) of the CER, 2002 - Held that: - Rule 25(a) covers the clearances of excisable goods in contravention of the provisions of any Rule or notification. The instant case is covered by Rule 25(a) - In case of the infractions enumerated in the Rule 25, an assessee shall be liable to penalty not exceeding the duty on the excisable goods in respect of which contravention mentioned in clause (a) has been committed or ₹ 2000/- whichever is lesser. Appellant made payment of duty due along with interest for the delay in such payments subsequently. This was before the issue of SCN. Since the respondents had contravened provisions of Rule 8(3), it deserved a penalty for the infraction committed - In the instant case, therefore, the competent authority could have imposed penalty equal to the duty not paid or a lower penalty not less than ₹ 2000/- as per Rule 25(a). Appeal dismissed - decided against appellant.
|