9911796707
TMI Blog2016 (11) TMI 1335X X X X Extracts X X X X X X X X Extracts X X X X ..... in appeal against the impugned order demanding interest and imposing penalty under Rule 25 of the Central Excise Rules, 2002. 2. The facts of the case are that the appellant is located in the state of Jammu & Kashmir and availing benefit of Notification No. 56/2002-CE dated 14.11.2002. The said notification was amended in the year 2008 wherein the cash refund was restricted for 34% of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enalty under Rule 25 of the Central Excise rules, 2002. The matter was adjudicated. The demand of interest was confirmed and penalty Rs. 10,000/- was imposed under Rule 25 of the Central Excise Rules, 2002. Aggrieved from the said order, the appellant is before me. 3. The Ld. Counsel for the appellant submits that the fact of availment of 100% refund was the knowledge of the department in the mon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a show cause notice was issued within time. 5. Heard the parties and considered the submissions. 6. I have gone through the show cause notice and the impugned order. In the show cause notice no mala-fide has been alleged against the appellant, therefore, no penalty can be imposed under Rule 25 of the Central Excise Rules, 2002. Admittedly, the provisions of section 11AC of the Act ar ..... X X X X Extracts X X X X X X X X Extracts X X X X
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