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M/s. Paharpur Cooling Tower Ltd. Versus Commissioner of Central Excise & ST, Ghaziabad

2015 (10) TMI 1255 - CESTAT NEW DELHI

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 .....

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01/2015-Ex(SM) - Dated:- 3-7-2015 - Mr Ashok Jindal, Member (Judicial), J. For the Petitioner : Shri Manjit Singh, consultant For the Respondent : Shri G R Singh, AR ORDER Per Ashok Jindal : The appellant is in appeal against the impugned order confi .....

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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 C .....

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herefore for contravention of each Rule maximum penalty of ₹ 5000/- can be imposed on the appellant. 3. On the other hand, learned AR submits that it is as per decision of ITC Ltd. [1994 (72) ELT 315 (Tri)] for breach of Rule 9(2) of Cenvat Cre .....

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