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2013 (7) TMI 49 - AT - Central ExcisePenalty under Rule 25 or Rule 27 of Central Excise Rules,2002 - Provisions of Rule 8(3A), as amended by Notification No.13/2006-CE (NT) dated 01.6.2006 - Default in payment of duty of excise - restriction on utilization of cenvt credit - Held that:- In the event of any failure to follow the procedure, the goods cleared will be deemed to have been cleared without payment of duty and the consequence and penalties as provided in the Central Excise Rules shall follow. - Ratio of the judgment in the case of PEE DEE Polymers vs. Commissioner of Central Excise [2011 (9) TMI 642 - CESTAT, AHMEDABAD] is more appropriately applicable to the facts and circumstances of this case. Accordingly, it is held that imposition of penalty under Rule 25 of the Central Excise Rules, 2002 has been correctly made upon the appellant – In favour of Revenue.
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