TMI Blog2011 (1) TMI 522X X X X Extracts X X X X X X X X Extracts X X X X ..... duty, all the offences under the aforesaid rules stand covered by the penalty imposed under Section 11AC - Therefore, no separate penalty under Rule 9(2), Rule 52A or Rule 226 of the Central Excise Rules, 1994 is liable to be imposed on the assessee - The above penalty of Rs. 25,000/- is, therefore, vacated - Hence, the ROM application stands allowed - E/2993/2001-Mum - M/48/2011-WZB/C-II(EB) - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ove two rules when the final order was passed. As rightly stated in the present application, both the rules provided for penalties. The mistake in the above finding is, therefore, acknowledged. 2. The ld. counsel for the assessee submits that as penalty imposed on them under Sec. 11AC of the Central Excise Act has already been upheld, no separate penalty is called for under Rule 9(2) or Rule 52A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he erroneous findings recorded with reference to Rule 226 are also liable to be omitted. It is ordered accordingly. 4. The following paragraph is substituted for the paragraph 8 of the final order :- The lower authorities imposed a penalty of Rs. 25,000/- on the assessee under Rules 9(2), 52A and Rule 226 of the Central Excise Rules, 1944. As rightly pointed out by the ld. counsel, where a pe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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