TMI Blog2018 (5) TMI 1188X X X X Extracts X X X X X X X X Extracts X X X X ..... essee. The penalty imposed under Section 11AC of the Central Excise Act read with Rule 25 of the Central Excise Rules, 2002 on the assessee set aside - penalty of ₹ 5,000/- under Rule 27 is imposed. Appeal allowed in part. - E/20783/2016-SM, E/20808/2016-SM - Final Oder No 20513-20514/2018 - Dated:- 4-4-2018 - Shri S.S Garg, Judicial Member Shri. Cherian Punnoose, Advocate- For the Appellant Smt. Kavitha Poduwal, Superintendent (AR)- For the Respondent Order Per: S.S GARG These two appeals one by the appellant and one by the Department have been filed against the common impugned order dated 29.02.2016 passed by the Commissioner (Appeals). The issue involved in both the appeals is identical and there is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... riginal authority confirmed the demand and also imposed penalty under Section 11AC of the Central Excise Act read with Rule 25D of Central Excise Rules and also imposed penalty of ₹ 5,000/- (Rupees Five Thousand only) under Rule 27 of the Central Excise Rules for contravening the provisions of Central Excise Rules. Aggrieved by the said order, appellant filed appeal before the Commissioner who partly allowed the appeal of the appellant and upheld the penalty imposed under Rule 25 and Rule 27 of Central Excise Rules. Hence the present appeals. 2. Heard both the parties and perused the records. 3. Learned counsel for the appellant submitted that the impugned order is not sustainable in law as the same has been passed contrary to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Vs. CCE - 2017 (347) E.L.T. 289 (Tri.-Dei.) j. R.B. Industries vs. CCE - 2017 (10) TMI 611 - CESTAT Chandigarh 3.1. He further submitted that the penalty imposed under Section 11AC of the Central Excise Act 1944 read with Rule 25 of the Central Excise Rules, 2002 are not legally tenable as there was no intention to evade the duty. In support of this submission, he relied upon the decision of this Bench reported in 2012 (286) E.L.T. 28 wherein it has been held that cenvat credit used for payment of duty even after committing continuous default of payment of duty; there was no intention to evade payment of duty; assessee wanted to pay the duty somehow it was a case only of interpretation of law and delay in payment of duty; in such case ..... X X X X Extracts X X X X X X X X Extracts X X X X
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