2012 (10) TMI 947

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... pellant was required to pay entire amount of duty determined as per the Annual Capacity Determination Rules, by 15th of the month and failure to do so entailed imposition of penalty under Rule 96ZQ(5) of Central Excise Rule, 1944. On the ground that Appellant has not paid duty by 15th of the months during the period from May, 1999 to July, 1999, proceedings were initiated which culminated in uphol .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... cause notices issued. In the first appeal, the issue is whether Appellant is liable to pay penalty for default from May, 1999 to July, 1999. In the second appeal, the issue is whether adjustment of penalty against refund sanctioned is to be upheld or not. 4. Heard both sides. 5. According to the decision of the Hon'ble High Court of Gujarat in the case of Krishna Processors [2012 (280) E.L.T. 18 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X