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2012 (12) TMI 643 - AT - Service TaxDelay in duty payment - penalty under Rule 27 or Rule 25 - seeking Waiver of penalty u/s 11AC – Held that:- As no intention on the part of the respondent assessee to evade any payment of duty and as soon as liquidity was available, duty was paid along with interest, thus following the decision in case of COMMISSIONER OF C. EX. & CUSTOMS Versus SAURASHTRA CEMENT LTD. [2010 (9) TMI 422 - GUJARAT HIGH COURT] penalty could not be levied under Rule 25 of the Rules and for the alleged default, the penalty was restricted to Rs. 5,000/- under Rule 27 of the Rules.
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