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2013 (1) TMI 439 - AT - Central ExciseNon-payment of duty - Penalty under Rule 25 read with Section 11AC – Penalty would be attracted under Rule 27 - Assessee manufacture paper and paper board - Rule 8 of Central Excise Rules, 2001/2002 – Financial hardship of the assessee for failure to discharge the fortnightly duty liability by the due date - Held that:- In this case is simply failure to discharge fortnightly duty liability by due date on two occasions and this non-payment had been disclosed in the RT-12/ER-1 returns. Thus, penalty on the respondent under Rule 25 or Section 11AC would not be attracted. Penalty would be attracted under Rule 27 for each default in discharge of duty liability by the due date. The Commissioner (Appeals)’s order totally waiving the penalty is set aside, but instead of restoring the orders of the original adjudicating authority regarding penalty, the penalty of Rs. 5,000/- for each instance of default is imposed on the Respondent under Rule 27 of the Central Excise Rules. Decision against assessee
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