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2018 (1) TMI 1256 - AT - Central ExcisePenalty u/r 25 and 27 of CER - the duty could not be deposited within the prescribed period. The same was deposited subsequently with a delay of ranging from one to three months, along with deposit of interest leviable thereon - Held that: - The Tribunal in the case of Saurashtra Cement Ltd. [2010 (9) TMI 422 - GUJARAT HIGH COURT] discussed various provisions of Rule 25 as also of Rule 27 and has observed that in case of belated payments in terms of Rule 8, penalty under Rule 27 is imposable - the penalties imposed u/r 25 set aside and the penalties of ₹ 5,000/- imposed in each of the appeals, in terms of the provisions of Rule 27 of CER upheld - appeal allowed in part.
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