2013 (10) TMI 444

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..... ition is filed by the appellant against the Order-in-Appeal No. SRP/248/DMN/2012-13 dated 19.03.2013 under which a penalty of Rs. 50,000/- has been imposed upon the appellant under Rule 25 of Central Excise Rules, 2002. 2. Shri D.K. Trivedi, advocate appearing on behalf of the appellant argued that for default of payment of duty under Rule 8 (3A) of Central Excise Rules, 2002 and no penalty can b .....

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..... rused the records. It is observed from the case laws relied upon by the appellant that the jurisdictional High Court in the case of Saurashtra Cement Limited (supra) has held that in similar circumstances penalty for delay in payment of duty cannot be imposed under Rule 25 of the Central Excise Rules, 2002. This Bench, in the case of Siyaram Packaging Pvt. Limited vs. CCE Daman vide order No. A/10 .....

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