2009 (10) TMI 691

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..... sides are in controversy on imposition of penalty under Rule 27 of Central Excise Rules, 2002 for the breach of Rule 20 of the said Rules. While cry of the appellant is that it had complied to the requirement of submission of re-warehousing certificate and there cannot be penalty for no breach of law, Revenue's thrust is that a breach cannot be loosely spared without being punishable in view of th .....

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..... refore allowed setting aside the impugned order for the reason that mere technical breach shall not ipso facto call for imposition of penalty when there is no mandate in statute under Rule 27 of Central Excise Rules, 2002 that every breach should necessarily be punished. It can be said so, following ratio laid down by the Apex Court in the case of State of Madhya Pradesh v. Bharat Heavy Electrical .....

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