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2011 (5) TMI 500 - AT - Central ExciseQuantum of residual penalty under central excise - Held that:- The appellate authority after rightly observing on the interpretation of Provisions of Rule 27, has proceeded to impose penalty of Rs.5,000/- in respect of each contravention - As such, contravention of any number of rules would invite penal action under Rule 27 to the extent of Rs.5,000/- Reference under Rule 27 is to the terms Rules and not Rule - As such, separate penalty of Rs.5,000/- cannot be imposed for contravention of each and every Rule - As long as there is only one Show Cause Notice invoking Rule 27, maximum penalty to the extent of Rs.5,000/- is imposable - Accordingly, reduce the penalty from Rs.15,000/- to Rs.5,000/-.
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