Home Case Index All Cases Central Excise Central Excise + HC Central Excise - 2007 (4) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2007 (4) TMI 265 - HC - Central ExcisePenalty imposed under Rule 25 of the Central Excise Rules, 2002 ('the Rules') - default in paying the duty - unit being registered with BIFR - HELD THAT:- In the present case, there is a finding of the Tribunal that the circumstances were beyond the control of the respondent-company as the matter was pending before BIFR, and as such, the amounts could not be deposited by the respondent-company within time and as soon as it was in a position to make the payment, the respondent-company made the payment not only of the duty, but also of the interest calculated under Rule 8(3) of the Rules. Therefore, we have no doubt in our mind that the Tribunal has correctly interpreted Rule 25 of the Rules and the penalty could not be imposed on the respondent-company. Appeal is dismissed.
|