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2015 (10) TMI 1255 - AT - Central ExcisePenalty of ₹ 15,000/- under Rule 27 of Central Excise Rules, 2002 - contravention of Rule 12(2A) (a) of Central Excise Rules, 2002 - Held that:- Rule 27 of Central excise Rules, 2002 prescribe maximum penalty of ₹ 5000/-. Therefore there is no limit for imposing penalty on lower side. In these circumstances, I restrict the penalty for contravention of each Rule for several occasions up to ₹ 5,000 - Appeal disposed of.
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