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2016 (12) TMI 1515 - AT - Central ExciseImposition of penalty - belated payment of duty - Rule 8(3) of the Central Excise Rules, 2002 - whether the respondent is liable to pay penalty under Rule 25 of the Central Excise Rules 2002 for non-payment/delayed payment of interest under Rule 8(3) of the Central Excise Rules 2002? - Held that: - Rule 25 stipulates penalty subject to provisions of Section 11AC Central Excise Act, 1944. In other words for imposing penalty under Rule 25, the short payment must be due to the reasons of fraud, collusion or any willful mis-statement or suppression of facts with an intent to evade payment of duty. As no allegations with respect to suppression of facts are made in the show-cause notice issued to the respondents, penalty under Rule 25 cannot be imposed in this case - appeal rejected - decided against Revenue.
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