2012 (6) TMI 146

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Per D.N. Panda:   Learned Counsel says that if the judgment of Hon ble High Court of Gujarat in the case of CCE & C vs. Saurashtra Cement Ltd. is followed, penalty shall not be liable under Rule 25 of Central Excise Rules, 2002 in the case of delay in payment of excise duty. If at all, there is a penalty that shall be under Rule 27 thereof. Therefore, the appellant can satisfy the authority .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X