2014 (1) TMI 266

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..... r Archana Wadhwa (for the Bench): After hearing both sides, we find that there was default on the part of the appellant to dispose of its duty liability in terms of Rule 8 of Central Excise Rules, as there was delay in deposit of the duty through Cenvat account. Revenue vide their impugned order have directed the appellant to pay through PLA and has also imposed penalty equivalent to the duty de .....

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..... on the provisions under Rule 27 of Central Excise 2002 which get attracted, we direct the applicant to deposit the amount of Rs.5,000/- which is the maximum penalty imposed under the said Rule. 4. At this stage, learned Jt. CDR informs that there are two other decisions of the Tribunal against the assessee in the case of Godrej Hershey Ltd. vs. CCE, Bhopal [2011 (263) ELT 663 (Tri-Del)] as also i .....

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