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2016 (2) TMI 680 - CESTAT MUMBAI

2016 (2) TMI 680 - CESTAT MUMBAI - TMI - Penalty imposed under Rule 8(3A)for non-payment of interest - waiver of penalty involved under Rule 25 - Held that:- The only lapse on the part of appellant is that they paid duty on monthly basis. In my view, this act of the appellant attracts only interest. It is not a case of evasion of duty. Therefore the penalty is not warranted. The appellant has not contested on interest demanded by the lower authority. - Thus penalty was wrongly imposed on the .....

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herein Order-in-Original No. 29/2008-09 dated 05/03/2009 was upheld and the Appeal of the Appellant was rejected. 2. The issue involved in the present case is that whether penalty of ₹ 1,00,000/- imposed under Rule 8(3A) of Central Excise Rules, 2002 for non-payment of interest. The duty was failed on consignment basis. 3. None appeared on behalf of the Appellant despite notice; hence we proceed to decide the matter on merit. 4. Shri H.M. Dixit, Ld. Asst. Commissioner (AR) appearing on beh .....

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