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2018 (8) TMI 394 - AT - Central ExcisePenalty u/r 25 of CER, 2002 - Contravention of Rule 8(3A) of Rules, 2002 - Held that:- Rule 25 of the Rules 2002 provides confiscation and imposition of penalty. Any person contravenes any of the provisions of Rule or Notification issued under this Rule with intent to evade payment of duty is liable to penalty - there is no justification for imposition of penalty under the said provision of Rule 25. In any event, there is contravention of Rules. Therefore, a general penalty of ₹ 5,000/- may be imposed under Rule 27 of the Rules, 2002. The penalty imposed under Rule 25 is set aside and a penalty of ₹ 5,000.00 is imposed under Rule 27 of the Rules, 2002 - appeal disposed off.
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