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2016 (9) TMI 1113 - AT - Central ExciseImposition of penalty - Rule 25 of Central Excise Rules, 2004 - contravention of Rule 8(3A) of the Central Excise Rules, 2004 - duty liability for the month of July, 2010 and August 2010 were paid with delay ie. beyond the period of 30 days - acute financial constraints - Held that:- in view of the judgment of Hon'ble High Court of Gujarat in the case of Indsur Global Ltd Vs UOI [2014 (12) TMI 585 - GUJARAT HIGH COURT] which has struck down the said Rule 8(3A) as unconstitutional, the imposition of penalty for contravention of the said rule will not lie. Therefore, the impugned order to this extent is not sustainable. - Decided in favour of appellant
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