2017 (11) TMI 1678

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..... hana Wadhwa : Heard the ld.A.R. for the Revenue. None present for the appellant. 2.After hearing the ld.A.R. appearing for the Revenue, it is seen that the challenge in the present case is only to penalty under Rule 25 of the Central Excise Rules, 2002. It is also seen on record that during the period of default in terms of Rule 8 of Central Excise Rules, 2002, the appellants have discharged the .....

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..... e said provisions as void. The said decision has been stayed by the Honble Supreme Court and the matter is pending. This fact only shows that the issue was not free from doubt and has been subject matter of litigation. In such case, no malafide can be attributed to the assessee, so as to invoke the penal provisions against them. As such, I find no justifiable reason to impose penalty upon the app .....

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