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2016 (5) TMI 1215 - HIMACHAL PRADESH HIGH COURTImposition of penalty - Delay in payment of duty - Whether penalty imposable under Rule 27 or under Rule 25 of the Central Excise Rules, 2002 - Held that:- in view of the judgment made by the High Court of Gujarat in the case of Commissioner of C. Ex. & Customs versus Saurashtra Cement Ltd. [2010 (9) TMI 422 - GUJARAT HIGH COURT], the penalty could not be levied under Rule 25 of the Rules. - Appeal disposed of
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