https://www.taxtmi.com/caselaws?id=237989 The Tribunal granted a stay on the recovery of a penalty of Rs. 50,000 imposed under Rule 25 of Central Excise Rules, 2002 for default in duty payment under Rule 8 (3A). Relying on precedent and citing that penalties for delays in duty payment cannot be imposed under Rule 25, the Tribunal found in favor of the appellant, referencing both High Court judgments and its own decision in a similar matter. The appellant established a prima facie case for waiving the pre-deposit of the penalty amount, leading to the stay on penalty recovery until the appeal is resolved. en-us Tue, 03 Sep 2013 00:00:00 +0530 Sat, 12 Oct 2013 06:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=237989 The Tribunal granted a stay on the recovery of a penalty of Rs. 50,000 imposed under Rule 25 of Central Excise Rules, 2002 for default in duty payment under Rule 8 (3A). Relying on precedent and citing that penalties for delays in duty payment cannot be imposed under Rule 25, the Tribunal found in favor of the appellant, referencing both High Court judgments and its own decision in a similar matter. The appellant established a prima facie case for waiving the pre-deposit of the penalty amount, leading to the stay on penalty recovery until the appeal is resolved. Case-Laws Central Excise Tue, 03 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=237989