https://www.taxtmi.com/caselaws?id=246268 The Tribunal held that Rule 25 of the Central Excise Rules, 2002, operates independently of Section 11AC of the Central Excise Act, with distinct criteria for penalties. The appellant's penalty for defaulting in duty payment was reduced to Rs. 50,000, emphasizing that Rule 25 does not require proof of intent to evade duty unless contravening clause (d). If penalized under Section 11AC, no additional penalty under Rule 25 applies for similar contraventions. The appellant was directed to make a pre-deposit of Rs. 2,000 within four weeks, clarifying the application of Rule 25 in this case. en-us Fri, 23 Sep 2011 00:00:00 +0530 Sun, 20 Apr 2014 15:33:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246268 The Tribunal held that Rule 25 of the Central Excise Rules, 2002, operates independently of Section 11AC of the Central Excise Act, with distinct criteria for penalties. The appellant's penalty for defaulting in duty payment was reduced to Rs. 50,000, emphasizing that Rule 25 does not require proof of intent to evade duty unless contravening clause (d). If penalized under Section 11AC, no additional penalty under Rule 25 applies for similar contraventions. The appellant was directed to make a pre-deposit of Rs. 2,000 within four weeks, clarifying the application of Rule 25 in this case. Case-Laws Central Excise Fri, 23 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246268