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2011 (8) TMI 73 - CESTAT, AHMEDABADPenalty - Rule 25 of Central Excise Rules, 2002 - Appellant contested show cause notice only on the ground that in the month of May their plant was shut down and they were facing serious financial hardship - there is no dispute as regards discharge of duty liability along with interest for the clearances made by the appellant during the month of March and April 2002 - held that there is no suppression of the clearances with an intention to evade payment of duty - It is only because of stringent financial condition, that the duty could not be paid in time and as soon as liquidity was available, duty was paid along with interest - there seems to be contravention of provisions of the law by the appellants and hence penalty under Rule 27 of the Central Excise Rules, may be attracted - though the show cause notice does not indicate imposition of penalty under Rule 27, to meet the interest of justice, we hold that appellant is to be penalised under Rule 27 - Appeal is disposed of
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