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2018 (7) TMI 839 - AT - Central ExciseCENVAT Credit - failure to pay duty from PLA account - Rule 8 (3A) of the Central Excise Rules, 2002 - demand of duty with Interest and Penalties u/r 25 of the Central Excise Rules - Held that:- The issue of demand raised by invoking of provisions of Rule 8 (3A) ibid came up before this Tribunal in the case of M/s R. K. Machine Tools [2018 (1) TMI 39 - CESTAT CHANDIGARH], where it was held that the demand is under Rule 8(3A) of Central Excise Rules, 2002 is not sustainable against the appellant - demand of duty with interest set aside. Demand of Penalties u/r 25 of the Central Excise Rules - Held that:- Identical issue decided in the case of COMMISSIONER OF C. EX. & CUSTOMS VERSUS SAURASHTRA CEMENT LTD. [2010 (9) TMI 422 - GUJARAT HIGH COURT], where it was held that no intention on the part of the respondent assessee to evade any payment of duty, penalty could not be levied under Rule 25 of the Rules and for the alleged default, the penalty was restricted to ₹ 5,000/- in each matter under Rule 27 of the Rules - decided partly in favor of assessee. Appeal allowed in part.
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