2017 (8) TMI 992

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..... ORDER The present appeal is against Order-in-Appeal No. AKD/163/142/2005, dated 15-12-2005 passed by the Commissioner of Central Excise (Appeals), Aurangabad whereby ld. Commissioner (Appeals) dismissed the appeal filed by the appellant. 2. The issue involved in the present case is whether the appellant is liable for penal action provided under sub-rule (3A) of Rule 8 of Central Excise Rule .....

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..... bmits that appellant is habitual defaulter in making monthly payment of duty therefore lower authority have rightly invoked provision of sub-rule (3A) of Rule 8 of Central Excise Rules, 2002. 4. I have carefully considered the submissions made by both sides. 5. I find that the default of duty is for the period January, 2005 to March, 2005, sub-rule (3A) was inserted in Rule 8 vide Noti .....

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