Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2018 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (3) TMI 1114 - AT - Central ExcisePenalty u/r 25 or 27 of CER, 2002 - default in monthly payment of duty in terms of Rule 8(3A) of CER 2002 - Held that: - this Tribunal time and again held that in case of default in monthly payment of duty in terms of Rule 8(3A) of Central Excise Rules, 2002, it is not the case of clandestine removal or intent to evade payment of duty therefore penalty under Section 11AC or Rule 25 is not imposable - appellant’s act of delay in payment of duty does not invite invocation of Section 11AC or Rule 25. Penalty u/r 27 rightly invoked - appeal dismissed - decided against Revenue.
|