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2011 (4) TMI 689 - CESTAT, DELHIDelayed payment of duty - Payment of duties -Penalty under rule 25 - The original authority imposed penalty under Rule 25 of Central Excise Rules,2002 - the appellant is a company in small scale sector and due to acute financial crisis faced by them there was delay in part payment of duties for three months. She submits that the entire duty has since been paid - Therefore, no penalty is not imposable under Rule 25 of Central Excise Rules, 2002. Penalty under Rule 27 - It is only a case of delayed payment due to financial crisis as explained on behalf of the assessee, I hold that the penalty is imposable only under Rule 27 of the Central Excise Rules, 2002.
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