https://www.taxtmi.com/caselaws?id=155134 Delayed payment of central excise duty, followed by payment of interest and filing of returns, was treated as a procedural default under Rule 8(3A) of the Central Excise Rules, 2002. Because the facts did not show clandestine removal or an intention to evade duty, the stringent penalty for wilful evasion under Section 11AC of the Central Excise Act, 1944 was considered unwarranted. The penalty was therefore restricted to a nominal penalty under Rule 27 of the Central Excise Rules, 2002 for the procedural violation. en-us Fri, 13 Nov 2009 00:00:00 +0530 Sat, 31 Aug 2013 16:32:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155134 Delayed payment of central excise duty, followed by payment of interest and filing of returns, was treated as a procedural default under Rule 8(3A) of the Central Excise Rules, 2002. Because the facts did not show clandestine removal or an intention to evade duty, the stringent penalty for wilful evasion under Section 11AC of the Central Excise Act, 1944 was considered unwarranted. The penalty was therefore restricted to a nominal penalty under Rule 27 of the Central Excise Rules, 2002 for the procedural violation. Case-Laws Central Excise Fri, 13 Nov 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155134