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2015 (10) TMI 1255 - CESTAT NEW DELHI

2015 (10) TMI 1255 - CESTAT NEW DELHI - 2015 (329) E.L.T. 958 (Tri. - Del.) - Penalty of ₹ 15,000/- under Rule 27 of Central Excise Rules, 2002 - contravention of Rule 12(2A) (a) of Central Excise Rules, 2002 - Held that:- Rule 27 of Central excise Rules, 2002 prescribe maximum penalty of ₹ 5000/-. Therefore there is no limit for imposing penalty on lower side. In these circumstances, I restrict the penalty for contravention of each Rule for several occasions up to ₹ 5,000 - Ap .....

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alty of ₹ 1,95,000/- under Rule 15A of the Cenvat Credit Rules, 2004 for contravention of Rule 9A (1) of Cenvat Credit Rules, 2004 on three occasions and Rule 9 A(3) of Cenvat Credit Rules, 2004 on 36 occasions. 2. Learned Counsel submits that for each contravention separate penalty cannot be imposed. As per Rule 27 of Central Excise Rules, 2002. general penalty can be imposed on breach of these Rules. As per the show cause notice, the appellant has breached Rule 12(2A) (a) of Central Exci .....

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