https://www.taxtmi.com/caselaws?id=75509 Default in payment of duty under Rule 8(3A) attracted the consequences prescribed by the governing rule, and the assessee had already discharged the duty and reversed the credit entry as directed. The original adjudication imposed a penalty of Rs. 15,000 under Rule 25, which was considered adequate on the facts. The appellate authority was not justified in enhancing the penalty to 100% under Section 11AC in substitution of the penalty already imposed under Rule 25. The enhancement was set aside, while the original duty-payment and interest consequences were left undisturbed. en-us Fri, 10 Jul 2009 00:00:00 +0530 Tue, 20 Apr 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75509 Default in payment of duty under Rule 8(3A) attracted the consequences prescribed by the governing rule, and the assessee had already discharged the duty and reversed the credit entry as directed. The original adjudication imposed a penalty of Rs. 15,000 under Rule 25, which was considered adequate on the facts. The appellate authority was not justified in enhancing the penalty to 100% under Section 11AC in substitution of the penalty already imposed under Rule 25. The enhancement was set aside, while the original duty-payment and interest consequences were left undisturbed. Case-Laws Central Excise Fri, 10 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75509