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Penalty under rules 25 and 27 of CE Rules 2002, Central Excise

Issue Id: - 114371
Dated: 2-12-2018
By:- IMMANUEL NEIHSIAL
Penalty under rules 25 and 27 of CE Rules 2002

  • Contents

Penalty under rule 25 of central excise rules 2002 has been imposed @15% of the Demand. Now i refrain from imposing penalty under rule 27 of the CE rule 2002. I want to know whether my decision is right or wrong. Can we impose penalties by using both rules 25 and 27 of CE rules 2002 ?

Advice is highly sought on the matter.

Thank you.

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Posts / Replies

Showing Replies 1 to 5 of 5 Records

1 Dated: 2-12-2018
By:- KASTURI SETHI

Your decision is right. Reply to second query is 'NO'.


2 Dated: 3-12-2018
By:- KASTURI SETHI

Dear Sir,

Rule 25 is subject Section 11 AC . Penalty should not exceed the amount of duty evaded. What is the basis of imposition of penalty of 15% of duty demanded ? Will you please clarify ?


3 Dated: 3-12-2018
By:- IMMANUEL NEIHSIAL

I impose penalty (15%) as the assessee fulfils rule 11AC (d).

Thank you.


4 Dated: 3-12-2018
By:- IMMANUEL NEIHSIAL

The assessee has fulfilled section 11AC(1)(d) of CE Act 1944.

Thank you


5 Dated: 9-12-2018
By:- DR.MARIAPPAN GOVINDARAJAN

Whether the queries is the department officer?


1

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