2011 (1) TMI 86

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..... notice.   2. The respondents defaulted in payment of duty of Rs.1,06,774/- payable for the month of December, 2007. The amount was payable by 5.1.2008 and respondent paid the duty along with interest on 8.2.2008. Show cause notice dated 20.6.2008 was issued proposing imposition of penalty under Rule 26 of Central Excise Rules for violating the provisions of Rule 8(3A) of Central Excise Rule .....

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..... ry, 2008. The issue is whether the respondents is liable to any penalty. Considering that the violations have been clearly spelt out in the show cause notice, Commissioner (Appeals) erred in totally setting aside the penalty. Therefore, the order of the Commissioner (Appeals) is set aside and order of the original authority is restored with the modification that the penalty imposed shall be only R .....

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