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2010 (12) TMI 479 - AT - Central ExcisePenalty - Delay in payment of duty by the assessees under the compounded levy scheme - Rule 25 prescribes mandatory penalty not exceeding duty on excisable goods in respect of which contravention specified in clauses (a) to (d) of the rule has been committed or Rs. 10,000/- whichever is greater - The Commissioner (Appeals) has given reasons for reduction in the penalty from Rs.10,000/- to Rs.5000/- and no objection has been taken to such reasons by the Revenue in the appeal - Hence,no reason to interfere with the impugned order in the light, of the relevant rule and accordingly uphold the same and reject the appeal.
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