https://www.taxtmi.com/caselaws?id=152415 The appellate authority ruled in favor of the appellant, setting aside the penalty imposed under Rule 27 of the Central Excise Rules for failure to make electronic payments. The authority found that the appellant's inability to make electronic payments was due to circumstances beyond their control, specifically technical issues at their bank. The penalty of Rs. 20,000 imposed by the lower authority was deemed unjustified as the maximum penalty specified under Rule 27 is Rs. 5,000. The appeal was allowed, and the penalty was revoked. en-us Fri, 17 Jul 2009 00:00:00 +0530 Wed, 03 Jul 2013 10:13:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152415 The appellate authority ruled in favor of the appellant, setting aside the penalty imposed under Rule 27 of the Central Excise Rules for failure to make electronic payments. The authority found that the appellant's inability to make electronic payments was due to circumstances beyond their control, specifically technical issues at their bank. The penalty of Rs. 20,000 imposed by the lower authority was deemed unjustified as the maximum penalty specified under Rule 27 is Rs. 5,000. The appeal was allowed, and the penalty was revoked. Case-Laws Central Excise Fri, 17 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152415