https://www.taxtmi.com/caselaws?id=209865 The Appellate Tribunal CESTAT, AHMEDABAD, interpreted Rule 27 of the Central Excise Rules, 2002, regarding penalties for contraventions of multiple rules. The Tribunal held that the maximum penalty of Rs.5,000 should apply collectively for all rule violations mentioned in a single Show Cause Notice invoking Rule 27. Therefore, the penalty imposed on the appellant was reduced from Rs.15,000 to Rs.5,000. The judgment emphasized that the penalty under Rule 27 should not be multiplied for each individual rule contravened in a single Notice. This decision ensures penalties are proportionate and aligned with the specified limits in the rule, providing clarity on penalty imposition in such cases. en-us Fri, 06 May 2011 00:00:00 +0530 Tue, 09 Jul 2013 18:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209865 The Appellate Tribunal CESTAT, AHMEDABAD, interpreted Rule 27 of the Central Excise Rules, 2002, regarding penalties for contraventions of multiple rules. The Tribunal held that the maximum penalty of Rs.5,000 should apply collectively for all rule violations mentioned in a single Show Cause Notice invoking Rule 27. Therefore, the penalty imposed on the appellant was reduced from Rs.15,000 to Rs.5,000. The judgment emphasized that the penalty under Rule 27 should not be multiplied for each individual rule contravened in a single Notice. This decision ensures penalties are proportionate and aligned with the specified limits in the rule, providing clarity on penalty imposition in such cases. Case-Laws Central Excise Fri, 06 May 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209865