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2015 (9) TMI 464 - HC - Central ExciseLevy of penalty - quantum of penalty - intention to evade payment of duty - Rule 96ZP (3) of the Central Excise Rules, 1944 - Held that:- From perusal of the show cause notices we find that there is no allegation of intention to evade payment of duty by the respondent. The only allegation is of late payment of central excise duty. In the order in original the adjudicating authority recorded a finding of fact that the interest on late payment of duty has already been deposited by the respondent-assessee along with duty much before issuance of the show cause notice. - However The adjudicating authority imposed the penalty. Commissioner (Appeals) Customs and Central Excise, Meerut-I reduced the penalty - The Tribunal by the impugned order has increased the penalty to ₹ 3 lacs observing that the penalty confirmed by the Commissioner (Appeals) is too low. Under the circumstances, penalty under Rule 96ZP(3) of the Rules was not imposable on the respondent-assessee. However, since the respondent-assessee has not challenged the impugned order of the Tribunal and, therefore, penalty as levied by the Tribunal cannot be interfered. - Decided against the assessee.
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