https://www.taxtmi.com/caselaws?id=151941 Penalty under Rule 27 of the Central Excise Rules was held not to be automatic for delayed submission of a re-warehousing certificate or breach of Rule 20. In the absence of any finding that the delay was due to contravention of law, mala fide conduct, or wilful defiance, the breach was treated as technical only. The language of Rule 27 was read as not requiring punishment for every breach, and the assessee was exonerated on the facts. en-us Tue, 13 Oct 2009 00:00:00 +0530 Thu, 20 Jun 2013 10:01:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151941 Penalty under Rule 27 of the Central Excise Rules was held not to be automatic for delayed submission of a re-warehousing certificate or breach of Rule 20. In the absence of any finding that the delay was due to contravention of law, mala fide conduct, or wilful defiance, the breach was treated as technical only. The language of Rule 27 was read as not requiring punishment for every breach, and the assessee was exonerated on the facts. Case-Laws Central Excise Tue, 13 Oct 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151941