https://www.taxtmi.com/caselaws?id=213826 Penalty for delayed payment of excise duty under Rule 25 of the Central Excise Rules, 2002 was required to be reconsidered because the appellant contended that such delay, if penalised at all, fell under Rule 27 rather than Rule 25. The Revenue maintained that relief depended on the facts, including any stringent financial condition. To permit the appellant to place mitigating circumstances and secure a fair adjudication, the matter was remanded to the adjudicating authority for fresh consideration, a reasoned order, and due regard to the cited judgment. en-us Mon, 09 Apr 2012 00:00:00 +0530 Fri, 08 Jun 2012 06:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=213826 Penalty for delayed payment of excise duty under Rule 25 of the Central Excise Rules, 2002 was required to be reconsidered because the appellant contended that such delay, if penalised at all, fell under Rule 27 rather than Rule 25. The Revenue maintained that relief depended on the facts, including any stringent financial condition. To permit the appellant to place mitigating circumstances and secure a fair adjudication, the matter was remanded to the adjudicating authority for fresh consideration, a reasoned order, and due regard to the cited judgment. Case-Laws Central Excise Mon, 09 Apr 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=213826