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2013 (9) TMI 417 - AT - Central ExcisePayment of central excise duty - as per the provisions of Rule 8(3A) of the Central Excise Rules, 2002 - After defaulting in payment of duty appellant also utilised an amount of Rs.94,638/- from cenvat credit when it was revised to be paid only through PLA as per the provisions of Rule 8(3A) of the Central Excise Rules - penalties under Rule 25, Rule 26 or Rule 27 – Held that:- As per CCE v. Saurashtra Cement Ltd. [2010 (9) TMI 422 - GUJARAT HIGH COURT], decided that penalty under Rule 27 only can be imposed - Not a case of wilful suppression with intention to evade duty – Correctly reliance placed on Manipal Springs Ltd. (supra). Therefore no penalty under Rule 25 of the Central Excise Rules and under Section 11AC of Central Excise Act, 1944 is attracted in the case. Decided in favor of Assessee.
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