2008 (12) TMI 464

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... der]. -  In this case the respondents somewhere in the month of March found that they were not eligible for the benefit of SSI exemption Notification and accordingly paid the differential duty voluntarily with interest. Thereafter show cause notice was issued and a penalty of Rs. 10,000/- was imposed on the respondents under Rule 25 read with Section 11AC of Central Excise Act, 1944. On an a .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... nnotech Pharmaceuticals Ltd. [2007 (216) E.L.T. 515 (Bom.)], in this case penalty under Rule 25 only was imposable and Commissioner (Appeals) has erred in mentioning Section 11AC. He also sought short adjournment on the ground that the respondents would like to submit cross-objections seeking condonation of delay so that it can be treated as an appeal against the order of the Commissioner (Appeals .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... t that the respondents themselves had found their omission and paid duty. In view of the above, I do not find any reason to interfere with the orders passed by the lower authorities and accordingly reject the appeal filed by the Revenue treating the penalty imposed on the respondents as having been imposed under Rule 25 of Central Excise Rules which is applicable. (Pronounced in Court)
Case l .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X