Case Laws
Acts
Notifications
Circulars
Classification
Forms
Manuals
Articles
News
D. Forum
Highlights
Notes
🚨 Important Update for Our Users
We are transitioning to our new and improved portal - www.taxtmi.com - for a better experience.
⚠️ This portal will be discontinued on 31-07-2025
If you encounter any issues or problems while using the new portal,
please
let us know via our feedback form
so we can address them promptly.
Home
2013 (10) TMI 444 - AT - Central ExciseWaiver of Penalty under Rule 25 of the CE Rules - Following CCE & Cus. Vs. Saurashtra Cement Limited 2010 (9) TMI 422 - GUJARAT HIGH COURT - penalty for delay in payment of duty cannot be imposed under Rule 25 of the Central Excise Rules 2002 For default of payment of duty under Rule 8 (3A) of Central Excise Rules 2002 and no penalty can be imposed under Rule 25 - the appellant has made out a prima facie case for the waiver of pre-deposit of amount of penalty till the disposal of appeal stay granted.
|